WKAB 5
Ceiktjvcs
Xbquktkráb y k-Lcaakrl k-Lcaakrlk k
Lcaprkogkr kf lcolkptc gk pbquktkráb Gjstjo`ujr fcs tjpcs gk pbquktkráb obljcobf k jotkrobljcobf Kstugjbr kf k-Lcaakrlk
Xbquktkráb y k-Lcaakrlk
=2
kgjtcrjbf } lkp
2. XBR XBR[KWK [KWKUÁB UÁB Ko fcs prjakrcs oukvk aksks gk 582> kf lcakrljc kfkltrüojlc lrkljü ko Kspbòb uo 2:% sk`ùo gbtcs gk fb LOAL, lcotjoubogc fb tkogkoljb gk fcs ùftjacs bòcs. Ko ksk ajsac kikrljljc, bgkaâs, kf pcrlkotbik gk kspbòcfks quk rkbfjzü lcaprbs cofjok buakotü gcs puotcs pcrlkotubfks mbstb kf 77%, gk blukrgc b Kurcstbt. B pksbr gk kstb kfkvbgb tbsb gk jolrkakotc, kf k-lcaakrlk sj`uk sjkogc rkfbtjvbakotk joabgurc, rkprkskotbogc scfc kf 0,<% gk fbs vkotbs tctbfks gkf lcakrljc ajocrjstb kspbòcf sk`ùo Jotkrobtjcobf Xcst Lcrpcrbtjco, fc quk gkoctb uo kfkvbgc pctkoljbf gk lrkljajkotc ko fcs prüxjacs bòcs, sj sk lcapbrb lco ctrcs akrlbgcs kurcpkcs. B akgjgb quk fbs trbosblljcoks ko fáokb sk jolrkakotbo y quk fb gkabogb gk kotrk`b násjlb gk kstcs ejkoks buakotb, fcs ojvkfks gk lcapktkoljb lrklko y fbs kaprksbs gk pbquktkráb trbtbo gk cnrklkr skrvjljcs lbgb vkz aâs râpjgcs, ebrbtcs y bllksjefks. Fb tklocfc`áb y fb lcokltjvjgbg aüvjf mbo lbaejbgc prcnuogbakotk fb ncrab gk jotkrbltubr gk fcs lcosuajgcrks y fbs kaprksbs, pbrtjlufbrakotk ko fb lcaprbvkotb gk ejkoks y skrvjljcs. Fbs lcaprbs b trbvês gkf sabrtpmcok (a-lcaakrlk) kstâo lrkljkogc ko kf auogc lbsj trks vklks aâs quk kf k-lcaakrlk trbgjljcobf. Ko Kspbòb kf >8% gk usubrjcs gk kstk tjpc gk tkfêncocs bnjrab mbekr bgqujrjgc bf`ùo prcgultc c skrvjljc b trbvês gk kstk gjspcsjtjvc, gk blukrgc lco uo joncrak gk 582>. Fbs lcaprbs ko acvjfjgbg rkqujkrko quk kf skltcr gk fb pbquktkráb kstê prkpbrbgc pbrb pkrajtjr bf gkstjobtbrjc lcotrcfbr kf acakotc y fu`br gk sus kotrk`bs. Xcr kffc sco lbgb vkz aâs nrklukotks fcs lbsjffkrcs butcabtjzbgcs gk pbquktkráb gjspcojefks fbs 57 mcrbs gkf gáb c fcs blukrgcs lco gjnkrkotks lcakrljcs pbrb lrkbr puotcs gk rklc`jgb lco bapfjcs mcrbrjcs. Ko kstk skotjgc, Lcrrkcs cnrklk b sus lfjkotks fb abycr lcekrturb y lcovkojkoljb gkf skltcr b trbvês gk su rkg gk 5.<:; cnjljobs pcstbfks, gk sus 2.<52 gjspcsjtjvcs gk kotrk`b gk pbquktkráb (LjtyXbq) y sus >.<:5 skrvjljcs rurbfks. Xcr ctrb pbrtk, kf lrkljajkotc quk kstâo kxpkrjakotbogc fbs kotrk`bs gk pbquktkráb bf lfjkotk njobf (E5L) kstâ prcpjljbogc lbaejcs ko fcs acgkfcs gk rkpbrtc gk fbs lcapbòábs gk pbquktkráb. Fb oklksjgbg gk bgbptbrsk b fb gjspcojejfjgbg gk fcs gkstjobtbrjcs, bsá lcac su kxj`koljb gk joncrabljüo bltubfjzbgb y prkljsb rkqujkrko acgjnjlbr pbrtk gk fcs prclkscs cpkrbtjvcs. Lcotbr lco pkrscobf gk gjstrjeuljüo lcokltbgc akgjbotk mkrrbajkotbs quk pkrajtbo `kstjcobr rutbs gjoâajlbs, `kokrbr octjnjlbljcoks joakgjbtbs pcr \A\ c rkljejr jostrulljcoks ko tjkapc rkbf, oc sco vbfcrks cpljcobfks sjoc kskoljbfks pbrb lcapktjr gk uob ncrab knkltjvb Lcrrkcs nuk uoc gk fcs prjakrcs cpkrbgcrks ko gctbr b fb tctbfjgbg gk sus prcnksjcobfks gk rkpbrtc gk gjspcsjtjvcs joncraâtjlcs jotkfj`kotks (XGB), lco fcs quk tbaejêo lukotb su njfjbf Lcrrkcs Kxprkss, quk pkrajtko bapfjbr fb `bab gk skrvjljcs cnkrtbgcs ko acvjfjgbg. Bgkaâs, fbs cpljcoks tklocfü`jlbs gk Lcrrkcs Kxprkss pbrb buakotbr fb knkltjvjgbg gk fb kotrk`b, lcac fb fclbfjzbljüo joakgjbtb gkf gkstjobtbrjc c fb `kstjüo prcbltjvb gk joljgkoljbs, pkrajtko akicrbr fb kxpkrjkoljb gkf lfjkotk. Bf ajsac tjkapc, fbs kaprksbs gkf skltcr kstâo bapfjbogc su lbgkob gk vbfcr, prcpcrljcobogc scfuljcoks quk byugko b fbs pyaks b buakotbr sus vcfùakoks gk vkotb y kovács cofjok. Kf lrkljajkotc gkf lcosuac ko Lmjob prcvclb, bgkaâs, quk fbs kaprksbs koncquko lbgb vkz aâs sus kxpcrtbljcoks mbljb ksb rk`jüo, gkabogbogc skrvjljcs kspklánjlcs gk pbquktkráb trbosnrcotkrjzb. Fb pbquktkráb trbtb gk uob fáokb gk prcgultcs japrksljogjefk pbrb kf gksbrrcffc gk aùftjpfks bltjvjgbgks kaprksbrjbfks, akgjbotk fb lubf Lcrrkcs cnrklk uob rkspukstb süfjgb y lcapktjtjvb b fbs bltubfks gkabogbs gkf akrlbgc, kspkljbfakotk ko kf k-lcaakrlk luyc lrkljajkotc mb sjgc kxpcokoljbf ko fcs prüxjacs bòcs b trbvês gk fbs vkotbs pcr Jotkrokt.
=5
Wkab 5
kgjtcrjbf } lkp
Lcrrkcs bprcvklmb fbs sjokr`jbs lco Lcrrkcs Kxprkss, ko fb bgajsjüo y kotrk`b gk ljkrtcs prcgultcs gk abycr vbfcr bòbgjgc y pfbzcs gk kotrk`b auy biustbgcs. Fcs kovács gk Lcrrkcs Kxprkss bgajtjgcs ko Cnjljob gk Lcrrkcs, sco prcgultcs bgbptbgcs y lco ljkrtcs lbaejcs rkspkltc b fcs cnkrtbgcs pcr fb njfjbf gk Lcrrkcs, pcr su pbrtk ko fbs Cnjljobs gk Lcrrkcs sk pukgko rklc`kr ljkrtcs kovács gk Lcrrkcs Kxprkss. Ko pbrbfkfc b fcs prcgultcs gk pbquktkráb Lcrrkcs kstâ japfbotbogc gjstjotbs scfuljcoks pbrb fb akicrb gk fb kxpkrjkoljb gkf lfjkotk, lcac Ljtypbq, fb `kstjüo gk gkvcfuljcoks, kf ncraufbrjc cofjok gk fb wke, fb kfklljüo gk oùakrcs gk rkpbrtc y pkrabokoljb ko fjstb, fb lrkbljüo gk tjkogbs cofjok lco Lcabogjb y uo fbr`c lbtâfc`c gk scfuljcoks ko kf akrlbgc k-Lcaakrlk. Ko fb bltubfjgbg ks uob gk fbs fáokbs gk prcgultcs aâs lcapfkibs gksgk kf puotc gk vjstb gkf kstugjc, gkejgc b su bapfjtug, lcostbotk bgbptbljüo bf akrlbgc y râpjgb kvcfuljüo y auftjtug gk vbrjbotks, gkstblbogc fbs gjnkrkoljbs gk fcs prcgultcs lubogc sco cnrkljgcs b lfjkotks kspcrâgjlcs c lubogc kstâo gkstjobgcs b lfjkotks lco lcotrbtc. Mkacs cptbgc pcr crgkobr fcs prcgultcs prjakrc pcr âaejtc gk ljrlufbljüo (obljcobfks k jotkrobljcobfks) y fuk`c pcr crgko gk ur`koljb, sk`ùo fcs pfbzcs gk kotrk`b, gkibogc pbrb kf njobf ljkrtcs prcgultcs akocs lcovkoljcobfks. Ko kstb fáokb lcac ko tcgb fb lbrtkrb gk prcgultcs gk Lcrrkcs sk prcgulko lcostbotks lbaejcs pbrb bgbptbr fcs prcgultcs b fbs oklksjgbgks gk fcs lfjkotks, fc lubf mblk jogjspkosbefk kstbr auy btkotc b lubfqujkr lbaejc c acgjnjlbljüo. XBR[KWKUÁB OBLJCOBF XUCG[LWC
XUK\WBGC XCU
LBUÂLWKU [U@KOWK
XBR WCGBZ
Lcrrkcs.
\á.
XBR 28
Lcrrkcs y Lcrrkcs Kxprkss.
\á.
XBR 27
Lcrrkcs y Lcrrkcs Kxprkss.
\á.
XBR 57
Lcrrkcs y Lcrrkcs Kxprkss.
\á.
XBR XUKAJ[A
Lcrrkcs. (Xcrtu`bf Xkojosufbr gjstrjeujgc pcr Lcrrkcs Kxprkss)
\á.
KR[JXBIK\ UKONK
Lcrrkcs.
\J*.
XBR K\WÂOGBU
Lcrrkcs. (Xcrtu`bf Xkojosufbr gjstrjeujgc pcr Lcrrkcs Kxprkss)
Oc.
XBR UKWCUOC Z XBR UKWCUOC XUKAJ[A
Lcrrkcs.
Oc.
XBR EJLJLFKWB
Lcrrkcs.
Oc.
XBR XKUK@UJOC
Lcrrkcs.
Oc.
XBR ACLMJFB
Lcrrkcs.
Oc.
XBR[KWK BY[F
Lcrrkcs.
Oc.
XBR FJEUK GK \KU^JLJC OBLJCOBF
Lcrrkcs y Lcrrkcs Kxprkss.
\á**
*\k kqujpbrb b uo Xbq Xrkajua ** Fcs Xbq 28, Xbq 57, Xbq Xrkajua.
Xbquktkráb y k-Lcaakrlk
=<
kgjtcrjbf } lkp
XBR[KWKUÁB JOWKUOBLJCOBF XUCG[LWC
XUK\WBGC XCU
[U@KOWK
XBR XUKAJ[A JOWKUOBLJCOBF (KA\) Lcrrkcs.
\á.
XBR FJ@MW
Lcrrkcs.
\á.
XBR JOWKUOBLJCOBF \WBOGBUG
Lcrrkcs.
Oc.
K[UCXBR
Lcrrkcs.
Oc.
KX@
Lcrrkcs.
Oc.
XBR[KWK XC\WBF JOWKUOBLJCOBF KLCOÜAJLC
Lcrrkcs.
Oc.
XBR.FJEUK \K \KU^JLJC JO JOWKUOBL.
Lcrrkcs y Lcrrkcs Kxprkss.
\á.
2.2 Xbquktkráb obljcobf B. XBR WC WCGBZ GBZ b. Gknjojljüo Kf skrvjljc gk pbquktkráb aâs râpjgc gkf @rupc Lcrrkcs, lco rklc`jgb y kotrk`b gk kovács ko ‖KF AJ\AC GÁB‑. Xbq Wcgby ks uo skrvjljc pbrb lfjkotks gk lcotrbtc, sj ejko ko 582= sk mb lcakozbgc b lcakrljbfjzbr pbrb lfjkotks sjo lcotrbtc ko bf`uobs cnjljobs y lco fjajtbljüo b kovács gk mbstb = djfcs y sjo pcsjejfjgbg gk rkbfjzbr kxpkgjljcoks. Lco lcekrturb ko tcgbs fbs lbpjtbfks gk prcvjoljb gkf tkrrjtcrjc obljcobf pkojosufbr, Ebfkbrks y Lbobrjbs, Lkutb y Akfjffb, pbrb fcs kovács obljgcs ko fb ajsab prcvjoljb gk kotrk`b.
e. Njlmb gkf prcgultc • Âaejtc Âaejtc Obljcobf. 2 zcob tbrjnbrjb9 - Y2 Xrcvjoljbf. • Acgbfjgbgks gk gjstrjeuljüo - Kotrk`b ko Gcajljfjc9 Gcajljfjc9 lcostb gk 5 jotkotcs gk kotrk`b y 2; gábs gk pkrabokoljb ko fb Cnjljob gk Uknkrkoljb. Acgbfjgbg gjspcojefk pbrb lfjkotks Xbrtjlufbrks y lco Lcotrbtc. - Kotrk`b ko Cnjljob Kfk`jgb9 kf kovác ks gjrj`jgc b fb cnjljob kfk`jgb pcr kf lfjkotk, lfjkotk, gkotrc gk fbs quk gjspcoko gkf skrvjljc gk puotc gk kotrk`b gk pbquktkráb, gcogk kf gkstjobtbrjc gjspcogrâ gk 2; gábs pbrb rklc`kr kf ajsac. \k joncrabrâ bf gkstjobtbrjc akgjbotk \A\ y / c kabjf, quk tjkok b su gjspcsjljüo uo kovác ko fb cnjljob, bgkaâs sk kovjbrâo akosbiks gk rklcrgbtcrjc gk oc prcguljrsk fb rklc`jgb. - Kotrk`b ko Ljty Xbq9 Kf skrvjljc gk Lcrrkcs lcosjstk ko uob Ukg gk Wkrajobfks Butcabtjzbgcs gk pbquktkráb uejlbgcs tbotc ko fu`brks pùefjlcs, lcac ko fbs lcauojgbgks gk vkljocs. Xkrajtk fb kotrk`b gk ncrab lüacgb y sk`urb pbrb kf lfjkotk, fcs kovács sk kolukotrbo ; gábs/:8 mcrbs b gjspcsjljüo gkf gkstjobtbrjc ko kf tkrajobf skfklljcobgc. \krvjljc vâfjgc prkvjc rk`jstrc y gjspcojefk scfc ko Xkoáosufb y Ebfkbrks.
=7
Wkab 5
kgjtcrjbf } lkp
Bsk`urb b fcs usubrjcs fb rklkpljüo y kf kovác gk pbquktks gk ncrab lüacgb y sk`urb, fbs 57 mcrbs gkf gáb, tcgcs fcs gábs gkf bòc. Xcr actjvcs gk kspbljc, fcs kovács b kotrk`br ko tkrajobfks Ljty Xbq oc tkogrâo uobs akgjgbs supkrjcrks b9 >8 x 7: x 78 (abycr lbiüo).
• Xfbzcs Kstk prcgultc tjkok uocs pfbzcs auy lcolrktcs, njibgcs ko mcrbs9 - Uklc`jgb b gcajljfjc gkf lfjkotk4 botks gk fbs 2< mcrbs. - Bgajsjüo9 botks gk fbs 27 mcrbs. - Gjstrjeuljüo9 gk 2; b 52 mcrbs. • Xksc / Akgjgbs - Kovác Acoceuftc9 ° Xksc rkbf aâxjac mbstb mbstb ; D` (mbstb 2; d` lubogc pkrtkoklk kf kovác b uob kxpkgjljüo). ° Xksc lfjkotks sjo lcotrbtc = d` ° Xksc ^cfuaêtrjlc aâxjac gk = d` Xbrb bqukffcs kovács ko ko fcs quk oc tko`b rkfbljüo rkfbljüo kf pksc lco kf tbabòc, tbabòc, sk bpfjlbrâ bpfjlbrâ kf lrjtkrjc pksc/vcfuako kotrk (2>0D`/a ¼ ). \k prclkgkrâ prclkgkrâ b vkrjnjlbr kstb rkfbljüo rkfbljüo ko kf acakotc gk fb bgajsjüo, sj`ujkogc fb sj`ujkotk nüraufb9 fbr`c x bftc x bolmc kxprksbgc ko la / >.888. -
Kxpkgjljcoks (aâxjac 28 euftcs)9 ° ;8 djfc`rbacs (=8 ko vcfuaêtrjlc).
• Akgjgbs - Aâxjabs9 <: x <: x 5: la Xbrb bqukffcs kovács ko fcs quk oc tko`b rkfbljüo kf pksc lco kf tbabòc, sk bpfjlbrâ kf lrjtkrjc pksc/vcfuako kotrk (2>0d`/a¼). \k prclkgkrâ b vkrjnjlbr kstb rkfbljüo ko kf acakotc gk fb bgajsjüo, sj`ujkogc fb sj`ujkotk nüraufb9 fbr`c x bftc x bolmc kxprksbgc ko la / >.888. • Blcogjljcobajkotc Fcs kovács skrâo prkskotbgcs pkrnkltbakotk ktjquktbgcs y prkrrk`jstrbgcs ko fcs sjstkabs gk Lcrrkcs. Ko bgajsjüo ko cnjljobs fcs kovács sk pcgrâo ktjquktbr y rk`jstrbr ko kf acakotc gk su gkpüsjtc. Kf lfjkotk
gjspcogrâ gk gjnkrkotks sjstkabs pbrb `kokrbr sus kovács9 - Ktjquktb Jotk`rbgb y Njlmkrc gk gk Lbr`b9 Kf lfjkotk pcgrâ `kokrbr su prcpjb ktjquktb y kf njlmkrc njlmkrc gk lbr`b lbr`b pbrb kf prkrrk`jstrc gk kovács. Xbrb pcgkr utjfjzbr kstk sjstkab kf lfjkotk sk tkogrâ quk ebsbr ko fcs gcluakotcs gkf njlmkrc ùojlc gk lbr`b gk pbquktkráb y kf gk `kokrbljüo gk ktjquktbs. - Pke \krvjlks9 Kf lfjkotk gjspcogrâ gk uo skrvjljc Pke gcogk pcgkr mblkr fbs ffbabgbs pbrb prkrrk`jstrbr fcs kovács y scfjljtbr fb ktjquktb gkf kovác. -
@KLC9 Mkrrbajkotb Mkrrbajkotb gk kslrjtcrjc quk pkrajtk fb `kokrbljüo gk gk tcgb fb gcluakotbljüo gcluakotbljüo oklksbrjb pbrb kf
kovác lcac su ktjquktb.
• Wbrjnbs Mbstb 2 d` Aâs gk 2 d` mbstb ; d` Aâs gk ; d` mbstb = d` Djfc bgjljcobf
Xbquktkráb y k-Lcaakrlk
=;
kgjtcrjbf } lkp
• \krvjljcs bgjljcobfks / ^bfcrks bòbgjgcs Kxpk Kx pkgj gjlj ljco coks ks (l (lco co lc lcot otrb rbtc tc))
Mbstb 28 ko Mbs ková vács cs,, lco lco ;8 d` gk pk pksc sc rk rkbbf y =8 gk vcfuaêtrjlc lcac aâxjac.
Kotrk`b ko Nrboib Mcrbrjb. (Lcotrbtc)
\k `brbotjzb uo jotkotc gk kotrk`b b gcajljfjc ko fb nrboib mcrbrjb quk jogjquk kf rkajtkotk ko fclbfjgbgks gcogk sk prkstb kstk skrvjljc. Kxjstko lubtrc nrboibs mcrbrjbs9 Gk : b 25 mcrbs. Gk 25 b 2; mcrbs. Gk 2; b 2= mcrbs. Gk 2= b 52 mcrbs.
KKG9 Kotrk`b Kxlfusjvb bf Gkstjobtbrjc. (Lcotrbtc)
\cfc pbrb kovács lco pkrscobs násjlbs lcac gkstjobtbrjcs.
XKK9 Xrukeb gk Kotrk`b Kfkltrüojlb
XKK; Xcstbf, pbrb lfjkotks sjo lcotrbtc.
Ukkaecfsc.
Aâxjac 5.7:: ₦ pbrb CJL (lcotrbtc).
XKK28 y XKK2; (lcotrbtc).
Aâxjac 2.888 ₦ pbrb kotrk`b b gcajljfjc, Bpbrtbgcs y Cnjljob). Uklc`jgb. (Lcotrbtc). @kstjüo gk Kstbljcobgcs. (Lcotrbtc) Bfkrtbs \A\ y lcrrkc kfkltrüojlc @kstjüo gk Kstbljcobgcs. (Lcotrbtc)
Xkrajtk fb rkscfuljüo gk joljgkoljbs pcr pbrtk gkf rkajtkotk gkf kovác. Kf tjkapc aâxjac gk kstbljcobajkotc ks gk ; gábs/258 mcrbs.
Oùakrc gk Jotkotcs Xbrbaktrjzbefk. (Lcotrbtc).
Xcsjejfjgbg acgjnjlbr fcs jotkotcs gk rkpbrtc gk uoc b trks.
Xfbzc gk Xkrabokoljb ko Fjstb Xbrbaktrjzbefk. (Lcotrbtc)
- Akocs gk 27 gábs (jolfujgc ko prkljc). - 2> b <8 gábs (jogjlbljüo y tbrjnb pcr gábs). - Xcsjejfjgbg gk gkvcfuljüo sjo pbsk b Fjstb.
Kotrk`b lco Uklc`jgb. (Lcotrbtc)
=>
Wkab 5
kgjtcrjbf } lkp
• Acgbfjgbgks gk \k`urc \K@[UC
GKNJOJLJÜO
\k`urc Kstâogbr (lcotrbtc)
Wcgcs bqukffcs prcgultcs quk gjspco`bo gk êstk ffkvbrbo jolcrpcrbgc uo sk`urc quk gê lcekrturb b pctkoljbfks joljgkoljbs lcac9 kxtrbvács, rcecs ko rkpbrtc, akrlboláb gbòbgb c pctkoljbfks nbftbs gk lcotkojgc. \k nblturbrâ uo japcrtk pbltbgc ko nuoljüo gk fcs djfcs tbsbgcs. Fcs kovács ljrlufbrâo lco uob ùojlb lcekrturb gk sk`urc, oc sjkogc bluaufbefks. Kstk sk`urc ks9 -Ukouoljbefk ko lcotrbtc. (Mb gk skr kxprksbgb gjlmb rkouoljb b fb mcrb gk fb njrab gkf blukrgc). -Xbltbefk akgjbotk gkslukotcs. -Kf gkvko`c gk fb prjab gk sk`urc, sk rknfkib gk ncrab kxpfáljtb ko fb nblturb. Kstk sk`urc lcoffkvb uob jogkaojzbljüo aâxjab gk 2; ₦/d` Mbstb uo aâxjac gk ;88₦ pcr kovác. \j kf vbfcr gk fb akrlboláb ks akocr, sk jogkaojzbrâ pcr kstb lbotjgbg.
\k`urc \k`u rc FLWWA FLWWA
Ko kf kf lbsc lbsc quk quk kf kf lfjko lfjkotk tk rkou rkouolj oljkk kxprk kxprksba sbakot kotkk bf \k`u \k`urc rc Kstâ Kstâogb ogbrr sus sus kovács kovács ljrlufbrábo ebic kstk sk`urc. Kf sk`urc FLWWA lcoffkvb uob jogkaojzbljüo gk 2/< gkf JXUKA* 1 ;,:= ₦/d` sj kf vbfcr gk fb akrlboláb ks akocr, sk jogkaojzbrâ pcr kstb lbotjgbg.
\k`urc b Wcgc Ujks`c
\krvjljc Bgjljcobf bpfjlbefk kovác b kovác quk sk lbflufb lcac uo pcrlkotbik gkf vbfcr gk fb akrlboláb. Kf sk`urc b Wcgc Ujks`c lcoffkvb uob jogkaojzbljüo aâxjab gk >.888 ₦ sk`ùo lbotjgbg bsk`urbgb. Kf prkljc gkf sk`urc ks gk uo 2,;8% scerk kf japbrtk bsk`urbgc.
Jogkaojzbljüo Xbltbgb
Xrjab njib pcr lbgb kovác gkpcsjtbgc, lco kf lcstk jolfujgc ko kf kovác.
JXUKA 582=1 akosubf ;<0,=7 ₦. JXUKA gjbrjc 20,:< ₦.
E. XBR 28- XBR 27- XBR 57 Lcrrkcs, ko su bnâo gk akicrbr su cnkrtb ko kf sk`akotc gk pbquktkráb, mb jotk`rbgc gkotrc gk su lbrtkrb gk prcgultcs gjspcojefks ko Cnjljobs trks tjpcs gk kovács quk gbo bf lfjkotk fb pcsjejfjgbg gk quk sus kovács kstêo kotrk`bgcs botks gk uob mcrb gktkrajobgb, ko lbsc gk joluapfjajkotc gk fcs pfbzcs gk kotrk`b, Lcrrkcs gkvukfvk fb tbrjnb becobgb. Kstcs trks kovács sk lcakrljbfjzbo ko fbs Cnjljobs gk Lcrrkcs lco ljkrtbs lbrbltkrástjlbs kspkljbfks lcapbrbgbs lco fb ncrab gk lcakrljbfjzbrfcs pcr pbrtks gk Lcrrkcs Kxprkss. Iuotc b fb lcakrljbfjzbljüo gk fcs trks prcgultcs kxjstko vkrsjcoks gkf Xbq 28 y Xbq 57 lcac Kaebfbiks gk Fjerk skrvjljc (tbrjnb pfbob) y fb pcsjejfjgbg gk bgajsjüo gk kovács gk fc`ástjlb jovkrsb b lbr`c gkf gkstjobtbrjc (ebic lcotrbtc).
Xbquktkráb y k-Lcaakrlk
Xbq 57
=0
kgjtcrjbf } lkp
[ob aukstrb aâs gk fb sjokr`jb bltubf kotrk fbs gcs kaprksbs pcstbfks ks fb pcsjejfjgbg gk quk kf Xbq 57 pukgb skr bgajtjgc pcr Lcrrkcs Kxprkss y kf lfjkotk scfjljtbr fb kotrk`b ko uob Cnjljob gk Lcrrkcs, lcac Cnjljob Kfk`jgb (oc ks vâfjgc pbrb kovács bgajtjgcs ko Cnjljobs gk Lcrrkcs). XUCG XU CG[L [LWC WC KO KOWU WUK@ K@B B XBR XB R 28
Kotr Ko trk`b k`b `br `brbo botj tjzb zbgb gb bot botks ks gk fbs fbs 28 2898 9888 gkf gkf gáb gáb sj`u sj`ujk jkot otkk fbec fbecrb rbef efkk bf gk su bgajsjüo. Ko lbpjtbfks gk prcvjoljb y ko aâs gk ;88 pcefbljcoks. Gjspcojefk ko Kspbòb pkojosufbr y Ebfkbrks.*
XBR XB R 27
Kotr Ko trk`b k`b `br `brbo botj tjzb zbgb gb bot botks ks gk fbs fbs 27 2798 9888 gkf gkf gáb gáb sj`u sj`ujk jkot otkk fbec fbecrb rbef efkk bf gk su bgajsjüo b Xkoáosufb botks gk fbs 27 m. gkf gáb mâejf sj`ujkotk.*
XBR XB R 57 57
Kotr Ko trk`b k`b `br `brbo botj tjzb zbgb gb kf gá gább sj`u sj`ujk jkot otkk fbe fbecr crbe befk fk bf gk su bg bgaj ajsj sjüo üo.. Gjspcojefk pbrb Kspbòb, Bogcrrb, Xcrtu`bf Xkojosufbr y @jerbftbr.*
*Lcosuftbr ko bgajsjüo.
b. Njlmb gkf prcgultc • Âaejtc Xcefbljcoks gcogk sk prkstk kstk skrvjljc. Xbrb kf luapfjajkotc gk fbs lcogjljcoks lcosuftbr pcr lügj`c pcstbf, ko bgajsjüo fb kxjstkoljb gkf prcgultc pbrb ksk gkstjoc. Fb mcrb gk bgajsjüo skrâ botks gk fbs 20988 pbrb cnjljobs ko lbpjtbfks y `rbogks pcefbljcoks, lco turoc gk tbrgk y b fbs 27988 pbrb kf rkstc gk cnjljobs. \k pukgko bgajtjr kovács gjrj`jgcs b9 - Bpbrtbgc gk Lcrrkcs. - Lkotrcs Xkojtkoljbrjcs. Lubogc fcs kovács ffkvko lcac gjrklljüo uo Lkotrc pkojtkoljbrjc, gkek gktbffbrsk ko kf lbapc Ceskrvbljcoks9 fb lcotrbskòb c lfbvk y bgvkrtjr bf rkajtkotk quk mby bf`uocs lkotrcs pkojtkoljbrjcs quk oc bgajtko kovács, sjkaprk gkek `rbebrsk kf tkfêncoc gkf rkajtkotk. Oc sk pukgko bgajtjr kstcs kovács lco gkstjoc ‖Fjstb gk Lcrrkcs‑. Lcrrkcs gjstrjeuyk b ‖Cnjljob kfk`jgb‑ fcs kovács Xbq 57 quk fcs lfjkotks qujkrko quk sk kotrk`uk gk kstb acgbfjgbg, sjkaprk bgajtjgcs pcr Lcrrkcs Kxprkss. • Xksc aâxjac - Acoceuftc9 78 d` \j kf pksc rkbf ks jonkrjcr bf pksc vcfuaêtrjlc skrâ kstk ùftjac kf quk sk utjfjlk b knkltcs gk nblturbljüo gkf skrvjljc. Xksc aâxjac vcfuaêtrjlc 78 d` - Kxpkgjljüo9 mbstb mbstb ; euftcs, lco lco uo pksc aâxjac aâxjac ko tctbf gk 288 d` • Akgjgbs - Aâxjabs9 Fbr`c + Bftc +Bolmc 6 5,7a. Ojo`uob gk kstbs trks akgjgbs skrâ supkrjcr b 2,5 a. - Aáojabs9 28 pcr 2; la Xbrb bqukffcs kovács ko fcs quk oc tko`b rkfbljüo kf pksc lco kf tbabòc, sk bpfjlbrâ kf lrjtkrjc pksc/ vcfuako kotrk (2>0D`/a¼). \k prclkgkrâ b vkrjnjlbr kstb rkfbljüo ko kf acakotc gk fb bgajsjüo, sj`ujkogc fb sj`ujkotk nüraufb9 fbr`c x bftc x bolmc kxprksbgc ko la / >.888.
==
Wkab 5
kgjtcrjbf } lkp
• \krvjlj \krvjljcs cs bgjljcobfks / ^bfcrks bòbgjgcs Ukkaecfsc
Mbstb 5.7:: ₦ (\üfc cpljüo CJL).
Xcsjejf Xcs jejfjgb jgbg g kotr kotrk`b k`b ko sâe sâebgc bgcss
\cfc pbr pbrbb kf kf Xbq Xbq 27 (sk (sk`ùo `ùo pce pcefbl fbljcok jcoks). s).
Fc`ástjlb jovkrsb
Gkstjobtbrjc lfjkotk lco lcotrbtc.
Octjnjlbljüo b trbvês gk \A\ /k-abjf
\krvjljc gk lcauojlbljüo váb k-abjf c \A\ gk lubfqujkr kvkotc ko kf quk sk kolukotrk kf kovác. Cefj`btcrjc jogjlbr tkfêncocs gk rkajtkotk y gkstjobtbrjc.
FJG
Fclbfjzbljüo Joakgjbtb gkf Gkstjobtbrjc ko lbsc gk buskoljb
@kstjüo gk joljgkoljbs \k`urc FLWWA
Kf sk`urc FLWWA lcoffkvb uob jogkaojzbljüo gk 2/< gkf JXUKA* 1 ;,:= ₦/d` sj kf vbfcr gk fb akrlboláb ks akocr, sk jogkaojzbrâ pcr kstb lbotjgbg.
\k`urc b tcgc rjks`c
\k pcgrâ̂ bsk`urbr uo kovác pcr uo aâxjac gk <.888 ₦. \k
lcerbrâ scerk kf vbfcr bsk`urbgc kf pcrlkotbik. \k`urc pfus9 =%
=% scerk pcrtks lco uo aáojac gk < ₦/kovác, lcekrturb, vbfcr gk rkpcsjljüo mbstb uo aâxjac gk 588 ₦/kovác.
JXUKA 582=1 akosubf ;<0,=7 ₦. JXUKA gjbrjc 20,:< ₦.
• Cpkrbtjvb gk prkstbljüo - Kotrk`b ebic njrab b prjakrb mcrb gkf gáb mâejf sj`ujkotk b fb rklc`jgb. - Jotk`rbljüo b trbvês gk \cntwbrk Bfkrktj.
L. XB XBR R XU KAJ [A b. Gknjojljüo Xbrb ffk`br fc botks pcsjefk b lubfqujkr puotc gkotrc gkf tkrrjtcrjc obljcobf, Bogcrrb y Xcrtu`bf Xkojosufbr. Xrcgultc kspkljbfakotk gjskòbgc pbrb gjstrjeujr kovács lco y sjo vbfcr lcakrljbf, ko fcs quk kf lfjkotk oklksjtk gjstrjeujr fcs kovács lco lbrâltkr gk ur`koljb. Kf Xbq Xrkajua kstâ kspkljbfakotk gjskòbgc pbrb gbr kf aâs bftc skrvjljc pcsjefk bf lfjkotk. Wcgcs fcs vbfcrks quk kxj`ko kf skltcr gk fb Xbquktkráb Jogustrjbf, jolfuykogc fb @kstjüo gk Kstbljcobgcs, lco tbrjnbs gjnkrkoljbgbs pbrb Lfjkotks lco Lcotrbtc y Lfjkotks Kspcrâgjlcs. Botkrjcrakotk ffbabgc Xbq 7=, ko 5820, sk fk lbaejü b fb bltubf gkocajobljüo, sj ejko pukgk bpbrklkr ko bf`uob gcluakotbljüo lco kf botkrjcr ocaerk. Xbquktkráb y k-Lcaakrlk
Lbrâtufb Xbq Xrkajua
=:
kgjtcrjbf } lkp
e. Njlmb gkf prcgultc • Acgbfjgbgks gk gjstrjeuljüo - Kotrk`b ko Gcajljfjc9 lcostb lcostb gk 5 jotkotcs gk kotrk`b y 2; gábs gk pkrabokoljb pkrabokoljb ko fb Cnjljob gk Uknkrkoljb. Acgbfjgbg gjspcojefk pbrb lfjkotks Xbrtjlufbrks y lco Lcotrbtc (Ùojlb acgbfjgbg gk kotrk`b pbrb kovács lco gkstjoc Xcrtu`bf Xkojosufbr, gcogk fcs kovács tjkoko 0 gábs ko Fjstb). - Kotrk`b ko Cnjljob Kfk`jgb9 kf kovác ks gjrj`jgc b fb cnjljob kfk`jgb pcr kf lfjkotk, gkotrc gk fbs quk gjspcoko gkf skrvjljc gk puotc gk kotrk`b gk pbquktkráb, gcogk kf gkstjobtbrjc gjspcogrâ gk 2; gábs pbrb rklc`kr kf ajsac. \k joncrabrâ bf gkstjobtbrjc akgjbotk \A\ y / c kabjf, quk tjkok b su gjspcsjljüo uo kovác ko fb cnjljob, bgkaâs sk kovjbrâo akosbiks gk rklcrgbtcrjc gk oc prcguljrsk fb rklc`jgb. - Kotrk`b ko LjtyXbq9 kf skrvjljc gk Lcrrkcs lcosjstk ko uob Ukg gk Wkrajobfks Butcabtjzbgcs gk pbquktkráb uejlbgcs tbotc ko fu`brks pùefjlcs, lcac ko fbs lcauojgbgks gk vkljocs. Xkrajtk fb kotrk`b gk ncrab lüacgb y sk`urb pbrb kf lfjkotk, fcs kovács sk kolukotrbo ; gábs/:8 mcrbs b gjspcsjljüo gkf gkstjobtbrjc ko kf tkrajobr skfklljcobgc. \krvjljc vâfjgc prkvjc rk`jstrc y gjspcojefk scfc ko Xkoáosufb y Ebfkbrks. Bsk`urb b fcs usubrjcs fb rklkpljüo y kf kovác gk pbquktks gk ncrab lüacgb y sk`urb, fbs 57 mcrbs gkf gáb, tcgcs fcs gábs gkf bòc. Xcr actjvcs gk kspbljc, fcs kovács b kotrk`br ko tkrajobfks Ljty Xbq oc tkogrâo uobs akgjgbs supkrjcrks b9 >8 x 7: x 78 la (abycr lbiüo). • Âaejtc - Âaejtcs gk gkstjoc9 Kspbòb, Bogcrrb y Xcrtu`bf Xkojosufbr. YCOB\ WBUJNBUJB\ LFJKOWK\ \JO LCOWUBWC Y2-Y5-Y< Y2-Y5 -Y< Fbs trks trks prjakrbs prjakrbs zcobs zcobs ko uob scfb9 scfb9
- Xrcvjoljbf. - Xrcvjoljbs Fjaátrcnks (süfc b ojvkf pkojosufbr). - Ebfkbrks, Lkutb y Akfjffb. Y7
Ebfkbrks, Lkutb y Akfjffb.
Y;
Lbobrjbs.
Y>
Lbobrjbs Áotkr Jsfbs.
Y0
Crj`ko Xko kojo jossufbr gks gksttjo joc c Xcr Xcrttu`b `bff Xk Xkojosufb fbrr.
Y=
Crj` Cr j`ko ko Ebf Ebfkb kbrk rkss, Lkut Lkutbb y Akf Akfjfjffb fb gks gkstj tjoc oc Xcr Xcrtu tu`b `bff Xkoj Xkojo osu sufb fbr. r.
Y:
Y:.Y: .- Cr Crj` j`ko ko Lb Lbob obrj rjbs bs gk gkst stjo joc c Xc Xcrt rtu` u`bf bf Xk Xkoj ojos osuf ufbr br..
YCOB\ WBUJNBUJB\ LFJKOWK\ LCO LCOWUBWC
:8
Y2
Xrcvjoljbf
Y5
Xrcvjoljbs Fjaátrcnks (süfc b ojvkf pkojosufbr).
Y<
Xkoáosufb jolfujgb Bogcrrb.
Wkab 5
kgjtcrjbf } lkp
YCOB\ WBUJNBUJB\ LFJKOWK\ LCO LCOWUBWC Y2
Xrcvjoljbf
Y7
Ebfkbrks, Lkutb y Akfjffb.
Y;
Lbobrjbs.
Y>
Lbobrjbs Áotkr Jsfbs.
Y0
Crj`ko Xk Xkojosufbr gk gkstjoc Xc Xcrtu`bf Xk Xkojosufbr.
Y=
Crj`ko Eb Ebfkbrks, Lk Lkutb y Akfjffb gk gkstjoc Xc Xcrtu`bf Xk Xkojosufbr.
Y:
Y:.- Crj`ko Lbobrjbs gkstjoc Xcrtu`bf Xkojosufbr.
• Cpljcoks - Lco y sjo lcotrbtc
• Ycobs
Xbquktkráb y k-Lcaakrlk
:2
kgjtcrjbf } lkp
• Xfbzcs Fbs gkvcfuljcoks tkogrâo gk pfbzc 57 mcrbs aâs b fbs gkslrjtbs ko kf lubgrc botkrjcr. Fcs pfbzcs kxprksbgcs ko kf lubgrc botkrjcr kstâo lcaprcaktjgcs y botk joluapfjajkotc gk fcs ajsacs sk prclkgkrâ b fb gkvcfuljüo gk fb tbrjnb becobgb. Kstcs pfbzcs pcgrábo vkrsk jolrkakotbgcs pcr kf trbtbajkotc gk fbs bgubobs. • Xkscs - Kovác Acoceuftc ° Xksc gkf Euftc9 - Xksc rkbf aâxjac mbstb <8 d` - Xksc ^cfuaêtrjlc aâxjac gk >8 d` ° Xksc ^cfuaêtrjlc9 pbrb bqukffcs kovács ko fcs quk oc tko`b rkfbljüo kf pksc lco kf tbabòc, sk bpfjlbrâ kf lrjtkrjc pksc/vcfuako kotrk (2>0D`/a¼). \k prclkgkrâ b vkrjnjlbr kstb rkfbljüo ko kf acakotc gk fb bgajsjüo, sj`ujkogc fb sj`ujkotk nüraufb9 fbr`c x bftc x bolmc kxprksbgc ko la / >.888 - Kxpkgjljcoks9 skrvjljc skrvjljc bgjljcobf quk pkrajtk b`rupbr mbstb 28 euftcs pcr kovác, sjkaprk quk fcs euftcs tko`bo kf ajsac rkajtkotk y gkstjobtbrjc. Fb kxpkgjljüo abycr ko Xbq Xrkajua ko lcoiuotc ks gk <88 d` ko pksc rkbf y >88 d` gk vcfuaêtrjlc. • Gjakosjcoks - Aâxjabs9 ° Lbib9 F+B+B1 528 la, la, sjo sjo quk quk fb abycr kxlkgb kxlkgb gk 258 la ° Ucffc c Wuec9 Aâxjabs F1 258 la, G1 <8 la - Aáojabs9 ° \cerk/lbib9 2; x 28 la ° Fbs gjakosjcoks gjakosjcoks quk quk pkrajtbo bgmkrjr uob ktjquktb gk 28 x 27,; la la • Gjakosjcoks kxtrbs Xbrb kf Xbq Xrkajua fbs gjakosjcoks aâxjabs pkrajtjgbs bltubfakotk b lbgb kovác sco9
-
[ob gk fbs akgjgbs oc pukgk kxlkgkr gk 258 la
-
Fb suab suab tctbf gk bolmc + fbr`c + bftc oc pukgk kxlkgkr gk 528 la
Xbrb lbgb uob gk ksbs gjakosjcoks aâxjabs pkrajtjgbs sk mbo gknjojgc gcs ojvkfks gk aâxjacs pkrajtjgcs quk sco9
-
:5
Aâxjac Kstâogbr (fb fjajtbljüo bltubf). Aâxjac Kxtrb (supkrjcr b fb fjajtbljüo bltubf).
Wkab 5
kgjtcrjbf } lkp
• Blcogjljcobajkotc Blcogjljcobajkot c Fcs kovács skrâo prkskotbgcs pkrnkltbakotk ktjquktbgcs y prkrrk`jstrbgcs ko fcs sjstkabs gk Lcrrkcs. Ko bgajsjüo ko cnjljobs fcs kovács sk pcgrâo ktjquktbr y rk`jstrbr ko kf acakotc gk su gkpüsjtc. Kf lfjkotk gjspcogrâ gk gjnkrkotks sjstkabs pbrb `kokrbr sus kovács9 - Cnjljob ^jrtubf9 bpfjlbljüo Pke pcr akgjc gk fb lubf kf lfjkotk pcgrâ `kokrbr tcgb fb gcluakotbljüo oklksbrjb pbrb kf kovác lcac su ktjquktb. - Ktjquktb Jotk`rbgb y Njlmkrc gk Lbr`b9 kf lfjkotk pcgrâ `kokrbr su prcpjb ktjquktb y kf njlmkrc gk lbr`b pbrb kf prkrrk`jstrc gk kovács. Xbrb pcgkr utjfjzbr kstk sjstkab kf lfjkotk sk tkogrâ quk ebsbr ko fcs gcluakotcs gkf njlmkrc ùojlc gk lbr`b gk pbquktkráb y kf gk `kokrbljüo gk ktjquktbs. - Pke \krvjlks9 kf lfjkotk gjspcogrâ gjspcogrâ gk uo skrvjljc Pke gcogk pcgkr mblkr fbs ffbabgbs pbrb prkrrk`jstrbr fcs kovács y scfjljtbr fb ktjquktb gkf kovác. - Aügufc gk Lcauojlbljüo lco lco Ab`kotc c Xrkstbsmcp9 fcs lfjkotks gkf skltcr k-lcaakrlk quk tko`bo su tjkogb Pke gjskòbgb ko Ab`kotc c Xrkstbsmcp gjspcoko gk uo Aügufc quk fks pkrajtk `kokrbr butcaâtjlbakotk tcgb fb gcluakotbljüo oklksbrjb pbrb prkrrk`jstrbr kf k ovác, bsá lcac `kokrbr fb ktjquktb ktj quktb gkf ajsac. - Ncraufbrjc cofjok. • \krvjlj \krvjljcs cs bgjljcobfks / ^bfcrks bòbgjgcs Kxpkgjljcoks. (Lco lcotrbtc)
Mbstb 28 kovács, lco <88 d` gk pksc rkbf y >88 gk vcfuaêtrjlc lcac aâxjac.
Kotr Ko trk`b k`b ko Nrb Nrboi oibb Mcrb Mcrbrj rjb. b. (Lc (Lcot otrb rbtc tc))
\k `br `brbo botj tjzb zb uo uo jotko jotkotc tc gk gk kotrk kotrk`b `b b gca gcajl jljfj jfjc c ko fb fb nrboib mcrbrjb quk jogjquk kf rkajtkotk. Ko fclbfjgbgks gcogk sk prkstb kstk skrvjljc. Kxjstko lubtrc Nrboibs mcrbrjbs9 Gk : b 25 mcrbs. Gk 25 b 2; mcrbs. Gk 2; b 2= mcrbs. Gk 2= b 52 mcrbs.
Kotrk`b ko Nklmb Gktkrajobgb. (Lcotrbtc)
Kf rkajtkotk gkf kovác jogjlb fb nklmb ko fb quk sk gkek rkbfjzbr fb kotrk`b b gcajljfjc gkf kovác, sjkaprk lco uo pfbzc abycr bf `brbotjzbgc.
KKG9 Kotrk`b Kxlfusjvb bf Gkstjobtbrjc. (Lcotrbtc)
\cfc lco pkrscobs násjlbs lcac gkstjobtbrjcs.
k-BU (Lcotrbtc)
Bvjsc gk Ukljec kfkltrüojlc.
XKK9 XK K9 Xr Xruk ukeb eb gk Ko Kotr trk` k`bb Kfk Kfklt ltrü rüoj ojlb lb
XKK; XK K; Xc Xcst stbf bf,, pbr pbrbb lfj lfjko kotk tkss sjo sjo lc lcot otrb rbtc tc.. XKK28 y XKK2; pbrb lfjkotks lco lcotrbtc.
Bvjsc gk rkljec
Acgkfc A.<;
Ukkaecfsc
Aâxjac 5.7:: pbrb CJL (lcotrbtc). 2.888 pbrb kotrk`b b gcajljfjc, Bpbrtbgcs y Cnjljob y CJL sjo lcotrbtc).
@kstjüo gkf G[B pcr Lcrrkcs
Xbquktkráb y k-Lcaakrlk
:<
kgjtcrjbf } lkp
Uklc`jgb. (Lcotrbtc) @kstjüo gk joljgkoljbs Bfkrtbs \A\ y lcrrkc kfkltrüojlc @kst @k stjüo jüo gk Ks Kstb tblj ljco cobg bgcs cs.. (Lc (Lcot otrb rbtc) tc)
Xkrajt Xkra jtkk fb fb rks rkscfu cfulj ljüo üo gk jo jolj ljgk gkol oljb jbss pcr pcr pb pbrt rtkk gkf rkajtkotk gkf kovác. Kf tjkapc aâxjac gk kstbljcobajkotc ks gk ; gábs/258 mcrbs.
Oùakrc gk Jotkotcs Xbrbaktrjzbefk. (Lcotrbtc).
Xcsjejfjgbg acgjnjlbr fcs jotkotcs gk rkpbrtc gk uoc b trks.
Xfbzc gk Xkrabokoljb ko Fjstb Xbrbaktrjzbefk. (Lcotrbtc)
-Akocs gk 27 gábs (jolfujgc ko tbrjnb). -2> b <8 gábs (jogjlbljüo y tbrjnb pcr gábs). -Xcsjejfjgbg gk gkvcfuljüo sjo pbsk b Fjstb.
Kslbokc gk Gcluakotc. (Lcotrbtc) Kslbokc lco ^bfjgbljüo. (Lcotrbtc) Kotrk`b lco rklc`jgb. (Lcotrbtc) *Fcs kovács lco gkstjoc b Xcrtu`bf Xkojosufbr scfc bgajtko kf vbfcr bòbgjgc gk \k`urc b Wcgc Ujks`c.
• Acgbfjgbgks gk \k`urc \K@[UC
GKNJOJLJÜO
\k`urc Kstâogbr (lcotrbtc)
Wcgcs bqukffcs prcgultcs quk gjspco`bo gk êstk, ffkvbrâo jolcrpcrbgc uo sk`urc quk gê lcekrturb b pctkoljbfks joljgkoljbs lcac9 kxtrbvács, rcecs ko rkpbrtc, akrlboláb gbòbgb c pctkoljbfks nbftbs gk lcotkojgc. \k nblturbrâ uo japcrtk pbltbgc ko nuoljüo gk fcs djfcs tbsbgcs. Fcs kovács ljrlufbrâo lco uob ùojlb lcekrturb gk sk`urc, oc sjkogc bluaufbefks. Kstk sk`urc ks9 -Ukouoljbefk ko lcotrbtc. (Mb gk skr kxprksbgb gjlmb rkouoljb b fb mcrb gk fb njrab gkf blukrgc). -Xbltbefk akgjbotk gkslukotcs. -Kf gkvko`c gk fb prjab gk sk`urc, sk rknfkib gk ncrab kxpfáljtb ko fb nblturb. Kstk sk`urc lcoffkvb uob jogkaojzbljüo aâxjab gk 2; ₦/d` Mbstb uo aâxjac gk ;88₦ pcr kovác. \j kf vbfcr gk fb akrlboláb ks akocr, sk jogkaojzbrâ pcr kstb lbotjgbg.
\k`u \k `urc rc FL FLWW WWA A
:7
Ko kf lb lbsc sc qu qukk kf kf lfj lfjko kotk tk rk rkou ouol oljb jb kx kxpr prks ksba bako kotk tk bf \k \k`u `urrc Kst Kstâo âog gbr sus kovács ljrlufbrábo ebic kstk sk`urc. Kf sk`urc FLWWA lcoffkvb uob jogkaojzbljüo gk 2/< gkf JXUKA* 1 ;,:= ₦/d` sj kf vbfcr gk fb akrlboláb ks akocr, sk jogkaojzbrâ pcr kstb lbotjgbg.
Wkab 5
kgjtcrjbf } lkp
\K@[UC
GKNJOJLJÜO
\k`urc b Wcgc Wcgc Ujks`c Ujks`c
\krvjljc Bgjljcob \krvjljc Bgjljcobff bpfjlbefk bpfjlbefk kovác b kovác kovác quk quk sk lbflu lbflufb fb lcac lcac uo uo pcrlkotbik gkf vbfcr gk fb akrlboláb. Kf sk`urc b Wcgc Ujks`c lcoffkvb uob jogkaojzbljüo aâxjab gk >.888 ₦ sk`ùo lbotjgbg bsk`urbgb. Kf prkljc gkf sk`urc ks gk uo 2,;8% scerk kf japbrtk bsk`urbgc.
Jogkaojzblj Jogkao jzbljüo üo Xbltbgb Xbltbgb Xrjab njib pcr pcr lbgb kovác gkpcsjtbgc gkpcsjtbgc,, lco kf lcstk jolfujgc jolfujgc ko kf kovác. JXUKA 582=1 akosubf ;<0,=7 ₦. JXUKA gjbrjc 20,:< ₦.
• Wbrjnbs Gjnkrkoljbogc fbs gjstjotbs zcobs gk crj`ko y kovác gkf Xbq Xrkajua sk bpfjlbo fbs gjnkrkotks kslbfbs gk pksc9 LFJKOWK\ \JO LCOWUBWC
LFJKOWK\ LCO LCOWUBWC
Mbstb 2 m`.
Mbstb 2 d`
Aâs 2 d` mbstb ; d`
Aâs gk 2 d` mbstb 5 d`
Aâs ; d` mbstb 28 d`
Aâs gk 5 d` mbstb < d`
Aâs 28 d` mbstb 2; d`
Aâs gk < d` mbstb 7 d`
Aâs 2; d` mbstb 58 d`
Aâs gk 7 d` mbstb ; d`
Aâs 58 d` mbstb 5; d`
Aâs gk ; d` mbstb 28 d`
Aâs 5; d` mbstb <8 d`
Aâs gk 28 d` mbstb 2; d`
Xcr djfc bgjljcobf b <8.
Djfc bgjljcobf.
Xcr djfc bgjljcobf ko vcfuaêtrjlc
• Ncrabs gk pb`c - Xb`c ko aktâfjlc, tbriktb tbriktb gk Lrêgjtc/gêejtc, Lrêgjtc/gêejtc, tbriktb ‖Aâs Lkrlb‑, Lkrlb‑, trbosnkrkoljb trbosnkrkoljb ebolbrjb/jo`rksc ebolbrjb/jo`rksc ko lukotb. - \jstkabs gk nrboqukc9 ° \kffcs. ° Kstbapjffbs. ° Nrboqukc Xb`bgc ko Cnjljob. ° Nrboqukc Xb`bgc (lcotrbtc gk pbquktkráb). • Xrjoljpbfks lfjkotks - Xbrtjlufbrks. - XZAK\. - Kaprksbs Abrdktjo`. - Kaprksbs k-Lcaakrlk. - \kltcrks gk ebolb, lcauojlbljcoks, gjstrjeuljüo, sk`urcs, vjbiks y skrvjljcs. skrvjljcs.
Xbquktkráb y k-Lcaakrlk
:;
kgjtcrjbf } lkp
l. \cerk prkpb`bgc Xbq Xrkajua Xrcgultc quk pkrajtk fb bgajsjüo, trbospcrtk y gjstrjeuljüo gk gcluakotcs c akrlbolábs lco y sjo vbfcr lcakrljbf, ko \cerk Xrkpb`bgc, vâfjgc pbrb lubfqujkr gkstjoc Xbq Xrkajua. Wjkok sk`ujajkotc joncrabtjzbgc, lco pcsjejfjgbg gk lcosuftb ko Jotkrokt y pcr tkfêncoc. Kstk prcgultc pukgk skr bgqujrjgc pbrb uo usc pcstkrjcr pcr kf lfjkotk (oc lconuogjr lco kaebfbiks fjerks gk skrvjljc). Âaejtc obljcobf, tbabòc gkf scerk <= pcr <8 la, lco gcs pcsjejfjgbgks uob pbrb kovács kovác s gk mbstb <;8 `r y ctrbs gk mbstb 2 d` Kf scerk gk <;8 `rbacs ko lbsc gk pêrgjgb tjkok uob jogkaojzbljüo j`ubf b fb gk fb lbrtb lkrtjnjlbgb y kf gk 2 d` fb jogkaojzbljüo gk uo Xbq Xrkaja. Kstk prcgultc oc bgajtk vbfcrks bòbgjgcs.
G. KR[JXBIK\ GK UKON K b. Gknjojljüo Kf skrvjljc nbljfjtb b fcs pbsbikrcs gk Fbr`b Gjstboljb, B^K, trkoks turástjlcs kf trbospcrtk gk sus kqujpb iks, lco uo aâxjac gk trks euftcs pcr ejffktk. Kf pfbzc gk kotrk`b lubogc fcs vjbiks sk rkbfjlko kotrk fbs lbpjtbfks gk prcvjoljb lco rkfbljcoks aâs nrklukotks skrâ gk uo gáb, y pbrb kf rkstc gk lbpjtbfks y ljugbgks japcrtbotks, gk 7= mcrbs, bflbozbogc b bf`c aâs gk 5<8 fclbfjgbgks. Ko kf lbsc gk ctrcs auojljpjcs gkf tkrrjtcrjc obljcobf pkojosufbr, jolfujgcs ko kstk oukvc skrvjljc, kstâ prkvjstc uo pfbzc gk trks gábs. Xbrb kf luapfjajkotc gk kstcs kstâogbrks gk lbfjgbg ko fcs tjkapcs gk kotrk`b, kstk prcgultc tjkok fbs lbrbltkrástjlbs gk uo Xbq Xrkajua. Fbs cnjljobs tbaejêo skrâo puotcs gk bllksc y kotrk`b gk kstk oukvc skrvjljc gk kqujpbiks ”pukrtb b pukrtb‚. Lubogc uo lfjkotk lcaprb uo ejffktk gk UKONK tjkok fb cpljüo gk nblturbr su kqujpbik pbrb quk skb trbospcrtbgc b trbvês gk fcs skrvjljcs gk Lcrrkcs. Kf skrvjljc sk pukgk lcotrbtbr y acgjnjlbr b trbvês gk fb wke www.rkonk.lca mbstb fbs 25 mcrbs gkf gáb fbecrbefk botkrjcr b fb nklmb gk rklc`jgb gkf kqujpbik, y kf lfjkotk skfklljcob kf puotc gk rklc`jgb y kotrk`b9 uo gcajljfjc, uob cnjljob gk Lcrrkcs, uo mctkf, uob kstbljüo gk nkrrclbrrjf c bffá gcogk gkskk. Fbs abfktbs sk bgajtko, lcac aâxjac, mbstb gcs mcrbs botks gk fb sbfjgb gkf trko. Bf rkbfjzbr fb nblturbljüo sk fk `kokrb uob rknkrkoljb quk ks fb quk sk oklksjtb ko fb cnjljob pbrb rkbfjzbr fb bgajsjüo.
• Lbrbltkrástjlbs násjlbs Kstk skrvjljc pkrajtk kf trbospcrtk gk mbstb < euftcs pcr ejffktk. \k pukgk trbospcrtbr kqujpbik (abfktbs) y kqujpbik kspkljbf (ejljlfktbs, ksquás, tbefb gk socwecbrg, lbrrjtc gk ekeê, pbfcs gk `cfn). • Gjakosjcoks aâxjabs
Fbr`c + Bftc + Bolmc 1 2;8 x 08 x ;8 la, sjo supkrbr fb suab gk fbs trks akgjgbs 5;8 la, (kxlkptc fcs
ksquás quk pukgko supkrbr fcs 2;8 la gk bfturb).
• Xksc9 Mbstb 5; D` (oc sk bpfjlb kf pksc vcfuaêtrjlc).
:>
Wkab 5
kgjtcrjbf } lkp
K. XBR K\ WÂOGBU b. Gknjojljüo Xrcgultc kspkljbfakotk gjskòbgc pbrb gjstrjeujr kovács lco y sjo vbfcr lcakrljbf, ko fcs quk kf lfjkotk oc prkljsb gjstrjeujr fcs kovács lco lbrâltkr gk ur`koljb. Kf Xbq Kstâogbr kstâ pkosbgc pbrb luerjr tcgbs fbs oklksjgbgks gk trbospcrtk gk fcs lfjkotks ko kspkljbf gkf skltcr k-lcaakrlk. Botkrjcrakotk ffbabgc Xbq 05, ko 5820, sk fk lbaejü b fb bltubf gkocajobljüo, sj ejko pukgk bpbrklkr ko bf`uob gcluakotbljüo lco kf botkrjcr ocaerk.
Kovác Xbq Kstâogbr
e. Njlmb gkf prcgultc • Acgbfjgbgks gk gjstrjeuljüo - Kotrk`b ko Gcajljfjc9 lcostb lcostb gk 5 jotkotcs gk kotrk`b y 2; gábs gk pkrabokoljb pkrabokoljb ko fb Cnjljob gk Uknkrkoljb. Acgbfjgbg gjspcojefk pbrb lfjkotks Xbrtjlufbrks y lco Lcotrbtc (Ùojlb acgbfjgbg gk kotrk`b pbrb kovács lco gkstjoc Xcrtu`bf Xkojosufbr, gcogk fcs kovács pkraboklko 0 gábs ko Fjstb). - Kotrk`b ko Cnjljob Kfk`jgb9 Kfk`jgb9 kf kovác kovác ks gjrj`jgc gjrj`jgc b fb cnjljob kfk`jgb kfk`jgb pcr kf lfjkotk, gkotrc gkotrc gk fb quk gjspcoko gjspcoko gkf skrvjljc gk puotc gk kotrk`b gk pbquktkráb, gcogk kf gkstjobtbrjc gjspcogrâ gk 2; gábs pbrb rklc`kr kf ajsac. \k joncrabrâ bf gkstjobtbrjc akgjbotk \A\ y / c kabjf, quk tjkok b su gjspcsjljüo uo kovác ko fb cnjljob, bgkaâs sk kovjbrâo akosbiks gk rklcrgbtcrjc gk oc prcguljrsk fb rklc`jgb. - Kotrk`b ko Cnjljob gk Uknkrkoljb, Uknkrkoljb, kf kovác kovác qukgb b gjspcsjljüo gkf lfjkotk ko su cnjljob mbejtubf gk Lcrrkcs, Lcrrkcs, gcogk kf gkstjobtbrjc gjspcogrâ gk 2; gábs pbrb rklc`kr kf ajsac. \k joncrabrâ bf gkstjobtbrjc akgjbotk bvjsc gk ffk`bgb, \A\ y / c kabjf, quk tjkok b su gjspcsjljüo uo kovác ko fb cnjljob. - Kotrk`b ko LjtyXbq9 Kf skrvjljc gk Lcrrkcs lcosjstk ko uob Ukg gk Wkrajobfks Butcabtjzbgcs gk pbquktkráb uejlbgcs tbotc ko fu`brks pùefjlcs, lcac ko fbs lcauojgbgks gk vkljocs. Xkrajtk fb kotrk`b gk ncrab lüacgb y sk`urb pbrb kf lfjkotk, fcs kovács sk kolukotrbo ; gábs/:8 mcrbs b gjspcsjljüo gkf gkstjobtbrjc ko kf tkrajobr skfklljcobgc. \krvjljc vâfjgc prkvjc rk`jstrc y gjspcojefk scfc ko Xkoáosufb y Ebfkbrks. LjtyXbq bsk`urb b fcs usubrjcs fb rklkpljüo y kf kovác gk pbquktks gk ncrab lüacgb y sk`urb, fbs 57 mcrbs gkf gáb, tcgcs fcs gábs gkf bòc (ebic lcotrbtc). Xcr actjvcs gk kspbljc, fcs kovács b kotrk`br ko tkrajobfks Ljty Xbq oc tkogrâo uobs akgjgbs supkrjcrks b9 >8 ]7: ] 78 (abycr lbiüo). Xbquktkráb y k-Lcaakrlk
:0
kgjtcrjbf } lkp
• Âaejtc Âaejtcs gk Gkstjoc9 Kspbòb, Bogcrrb y Xcrtu`bf Xkojosufbr. YCOB\ WBUJNBUJB\ LFJKOWK\ \JO LCOWUBWC Y2-Y5-Y< Y2-Y5 -Y< Fbs trks trks prjakrb prjakrbss zcobs zcobs sk uoko ko uob scfb9 -Xrcvjoljbf. -Xrcvjoljbs Fjaátrcnks (süfc b ojvkf pkojosufbr). -Ebfkbrks, Lkutb y Akfjffb. Y7
Ebfkbrks, Lkutb y Akfjffb.
Y;
Lbobrjbs.
Y>
Lbobrjbs Áotkr Jsfbs.
Y0
Crj` j`kko Xkojosufbr gkstjoc Xcrtu`bf Xko kojo jossufbr.
Y=
Crj` j`kko Eb Ebfkb kbrrks ks,, Lku Lkuttb y Akfjf jfffb gk gkstj tjo oc Xc Xcrtu`bf Xkojosufbr.
Y:
Y:.- Crj`k `ko o Lb Lbobrjbs gks gksttjo joc c Xcr Xcrttu`b `bff Xk Xkojosufbr.
YCOB\ WBUJNBUJB\ LFJKOWK\ LCO LCOWUBWC Y2
Xrcvjoljbf
Y5
Xrcvjol Xrc vjoljbs jbs Fja Fjaátrc átrcnks nks (sü (süfc fc b ojv ojvkf kf pkojo pkojosuf sufbr) br)..
Y<
Xkoá Xk oáos osuf ufbb jolf jolfuj ujgb gb Bog Bogcr crrb rb..
Y7
Ebfk Eb fkbr brks ks,, Lku Lkutb tb y Akf Akfjfjffb fb..
Y;
Lbobrjbs.
Y>
Lbob Lb obrj rjbs bs Jo Jotk tkrr Js Jsfb fbss.
Y0
Crj`ko Crj `ko Xko Xkojos josufb ufbrr gkst gkstjoc joc Xcr Xcrtu` tu`bf bf Xko Xkojos josufb ufbr. r.
Y=
Crj`ko Crj `ko Ebfkb Ebfkbrks rks,, Lkutb Lkutb y Akfjffb Akfjffb gkst gkstjoc joc Xcrtu Xcrtu`bf `bf Xkojo Xkojosuf sufbr. br.
Y:
Y:.-- Crj`ko Y:. Crj`ko Lbo Lbobrj brjbs bs gkst gkstjoc joc Xcr Xcrtu` tu`bf bf Xkojo Xkojosuf sufbr. br.
• Cpljcoks - Lco y sjo lcotrbtc • Ycobs tbrjnbrjbs Ko fb sj`ujkotk tbefb kspkljnjlbacs fcs gjnkrkotks âaejtcs sk`ùo crj`ko y gkstjoc.
:=
Wkab 5
kgjtcrjbf } lkp
• Xfbzc gk kotrk`b Lcac ocrab `kokrbf, fcs pfbzcs gk kotrk`b skrâo fcs quk sk gkslrjeko ko fb sj`ujkotk tbefb9
(*) Kstcs Xfbzcs pcgrábo vkrsk jolrkakotbgcs pcr kf trbtbajkotc gk fbs bgubobs.
Fbs gkvcfuljcoks tkogrâo gk pfbzc 57 mcrbs aâs b fbs gkslrjtbs ko kf lubgrc botkrjcr. Fcs pfbzcs kxprksbgcs ko kf lubgrc botkrjcr kstâo lcaprcaktjgcs y botk joluapfjajkotc gk fcs ajsacs sk prclkgkrâ b fb gkvcfuljüo gk fb tbrjnb becobgb.
• Xkscs - Xksc rkbf Aâxjac mbstb <8 d` - Xksc ^cfuaêtrjlc aâxjac gk >8 d` - Xksc ^cfuaêtrjlc9 pbrb bqukffcs kovács ko fcs quk oc tko`b rkfbljüo kf pksc lco kf tbabòc, sk bpfjlbrâ kf lrjtkrjc pksc/vcfuako kotrk (2>0D`/a¼). \k prclkgkrâ b vkrjnjlbr kstb rkfbljüo ko kf acakotc gk fb bgajsjüo, sj`ujkogc fb sj`ujkotk nüraufb9 fbr`c x bftc x bolmc kxprksbgc ko la / >.888 - Kxpkgjljcoks9 skrvjljc skrvjljc bgjljcobf quk pkrajtk b`rupbr mbstb 28 euftcs pcr kovác, sjkaprk quk fcs euftcs tko`bo kf ajsac rkajtkotk y gkstjobtbrjc. Ko Xbq Kstâogbr kf pksc aâxjac ko lcoiuotc ko uob kxpkgjljüo sco <88 d` ko pksc rkbf y >88 d` gk vcfuaêtrjlc.
Xbquktkráb y k-Lcaakrlk
::
kgjtcrjbf } lkp
• Gjakosjcoks - Aâxjabs9 ° Lbib9 F+B+B1 528 la, la, sjo sjo quk quk fb abycr kxlkgb kxlkgb gk 258 la ° Ucffc c Wuec9 Aâxjabs F1 258 la, G1 <8 la - Aáojabs9 ° \cerk/lbib9 2; x 28 la ° Fbs gjakosjcoks gjakosjcoks quk quk pkrajtbo bgmkrjr uob ktjquktb gk 28 x 27,; la la • Gjakosjcoks kxtrbs Xbrb kf Xbq Kstâogbr fbs gjakosjcoks aâxjabs pkrajtjgbs bltubfakotk b lbgb kovác sco9
-
[ob gk fbs akgjgbs oc pukgk kxlkgkr gk 258 la
-
Fb suab suab tctbf gk bolmc + fbr`c + bftc oc pukgk kxlkgkr gk 528 la
Xbrb lbgb uob gk ksbs gjakosjcoks aâxjabs pkrajtjgbs sk mbo gknjojgc gcs ojvkfks gk aâxjacs pkrajtjgcs quk sco9
° Aâxjac Kstâogbr (fb fjajtbljüo bltubf). ° Aâxjac Kxtrb (supkrjcr b fb fjajtbljüo bltubf).
• Blcogjljcobajkotc Blcogjljcobajkot c Fcs kovács skrâo prkskotbgcs pkrnkltbakotk ktjquktbgcs y prkrrk`jstrbgcs ko fcs sjstkabs gk Lcrrkcs. Kf lfjkotk gjspcogrâ gk gjnkrkotks sjstkabs pbrb `kokrbr sus kovács9 - @KLC9 mkrrbajkotb mkrrbajkotb gk kslrjtcrjc quk pkrajtk fb `kokrbljüo gk tcgb fb gcluakotbljüo oklksbrjb oklksbrjb pbrb kf kovác lcac su ktjquktb. - Cnjljob ^jrtubf9 bpfjlbljüo Pke pcr akgjc gk fb lubf kf lfjkotk pcgrâ `kokrbr tcgb fb gcluakotbljüo oklksbrjb pbrb kf kovác lcac su ktjquktb. - Ktjquktb Jotk`rbgb y Njlmkrc gk Lbr`b9 kf lfjkotk pcgrâ `kokrbr su prcpjb ktjquktb y kf njlmkrc gk lbr`b pbrb kf prkrrk`jstrc gk kovács. Xbrb pcgkr utjfjzbr kstk sjstkab kf lfjkotk sk tkogrâ quk ebsbr ko fcs gcluakotcs gkf njlmkrc ùojlc gk lbr`b gk pbquktkráb y kf gk `kokrbljüo gk ktjquktbs. - Pke \krvjlks9 kf lfjkotk gjspcogrâ gjspcogrâ gk uo skrvjljc Pke gcogk pcgkr mblkr fbs ffbabgbs pbrb prkrrk`jstrbr fcs kovács y scfjljtbr fb ktjquktb gkf kovác.
288
Wkab 5
kgjtcrjbf } lkp
-
-
Aügufc gk Lcauojlbljüo lco lco Ab`kotc c Xrkstbsmcp9 fcs lfjkotks gkf skltcr k-lcaakrlk quk tko`bo su tjkogb Pke gjskòbgb ko Ab`kotc c Xrkstbsmcp gjspcoko gk uo Aügufc quk fks pkrajtk `kokrbr butcaâtjlbakotk tcgb fb gcluakotbljüo oklksbrjb pbrb prkrrk`jstrbr kf k ovác, bsá lcac `kokrbr fb ktjquktb ktj quktb gkf ajsac. Ncraufbrjc cofjok.
• \krvjlj \krvjljcs cs bgjljcobfks / ^bfcrks bòbgjgcs Kxpkgjljcoks. (Lcotrbtc)
Mbstb 28 kovács, lco <88 d` gk pksc rkbf y >88 gk vcfuaêtrjlc lcac aâxjac.
KKG9 Kotrk`b Kxlfusjvb bf Gkstjobtbrjc. (Lcotrbtc)
\cfc lco pkrscobs násjlbs lcac gkstjobtbrjcs.
k-BU. (Lcotrbtc)
Bvjsc gk Ukljec kfkltrüojlc.
XKK9 Xrukeb gk Kotrk`b Kfkltrüojlb
XKK; Xcstbf, pbrb lfjkotks sjo lcotrbtc. XKK28 y XKK2; pbrb lfjkotks lco lcotrbtc.
Ukkaecfsc
Aâxjac 5.7:: pbrb CJL (lcotrbtc). 2.888 pbrb kotrk`b b gcajljfjc, Bpbrtbgcs y Cnjljob y CJL sjo lcotrbtc.
@kstjüo gkf G[B pcr Lcrrkcs. Uklc`jgb. (Lcotrbtc) @kstjüo gk joljgkoljbs. Bfkrtbs \A\ y lcrrkc kfkltrüojlc @ks ksttjüo gk Ks Kstb tblljcobgcs. (L (Lcotrbtc)
Xkr kra ajtk fb fb rk rkscfuljü jüo o gk gk jo joljgkoljb jbss pc pcr pb pbrtk gkf rkajtkotk gkf kovác. Kf tjkapc aâxjac gk kstbljcobajkotc ks gk ; gábs/258 mcrbs.
Oùakrc Oùakr c gk Jotkotcs Xbrbaktrjzbe Xbrbaktrjzbefk. fk. (Lcotrbtc) (Lcotrbtc) Xcsjejfjgbg Xcsjejfjgbg acgjnjlbr acgjnjlbr fcs jotkotcs jotkotcs gk rkpbrtc gk uoc b trks. Xfbzc gk Xkrabokoljb ko Fjstb Xbrbaktrjzbefk. - Akocs gk 27 gábs (jolfujgc ko prkljc). (Lcotrbtc)9 - 2> b <8 gábs (jogjlbljüo y tbrjnb pcr gábs). - Xcsjejfjgbg gk gkvcfuljüo sjo pbsk b fjstb. Kslbokc gk Gcluakotc. (Lcotrbtc) Kslbokc lco ^bfjgbljüo. (Lcotrbtc) Kotrk`b lco rklc`jgb. (Lcotrbtc) *Fcs kovács lco gkstjoc b Xcrtu`bf Xkojosufbr scfc bgajtko kf vbfcr bòbgjgc gk \k`urc b Wcgc Ujks`c.
Xbquktkráb y k-Lcaakrlk
282
kgjtcrjbf } lkp
• Acgbfjgbgks Acgbfjgbgks gk sk`urc \K@[UC
GKNJOJLJÜO
\k`urc Kstâogbr (lcotrbtc)
Wcgcs bqukffcs prcgultcs quk gjspco`bo gk êstk, ffkvbrbo jolcrpcrbgc uo sk`urc quk gê lcekrturb b pctkoljbfks joljgkoljbs lcac9 kxtrbvács, rcecs ko rkpbrtc, akrlboláb gbòbgb c pctkoljbfks nbftbs gk lcotkojgc. \k nblturbrâ uo japcrtk pbltbgc ko nuoljüo gk fcs djfcs tbsbgcs. Fcs kovács ljrlufbrâo lco uob ùojlb lcekrturb gk sk`urc, oc sjkogc bluaufbefks. Kstk sk`urc ks9 -Ukouoljbefk ko lcotrbtc. (Mb gk skr kxprksbgb gjlmb rkouoljb b fb mcrb gk fb njrab gkf blukrgc). -Xbltbefk akgjbotk gkslukotcs. -Kf gkvko`c gk fb prjab gk sk`urc, sk rknfkib gk ncrab kxpfáljtb ko fb nblturb. Kstk sk`urc lcoffkvb uob jogkaojzbljüo aâxjab gk 2; ₦/d` Mbstb uo aâxjac gk ;88₦ pcr kovác. \j kf vbfcr gk fb akrlboláb ks akocr, sk jogkaojzbrâ pcr kstb lbotjgbg.
\k`urc FL FLWWA
Ko kf kf lb lbsc qu quk kf kf lf lfjkotk rk rkouoljb kx kxprksbakotk bf bf \k`urc Kstâogbr sus kovács ljrlufbrábo ebic kstk sk`urc. Kf sk`urc FLWWA lcoffkvb uob jogkaojzbljüo gk 2/< gkf JXUKA* 1 ;,:= ₦/d` sj kf vbfcr gk fb akrlboláb ks akocr, sk jogkaojzbrâ pcr kstb lbotjgbg.
\k`u \k `urc rc b Wcg Wcgc c Ujks Ujks`c `c
\krvjl \krv jljc jc Bgj Bgjlj ljco cobf bf bpf bpfjl jlbe befk fk kov kovác ác b kov kovác ác y sk sk lbfl lbfluf ufbb lcac uo pcrlkotbik gkf vbfcr gk fb akrlboláb. Kf sk`urc b Wcgc Ujks`c lcoffkvb uob jogkaojzbljüo aâxjab gk >.888 ₦ sk`ùo lbotjgbg bsk`urbgb. Kf prkljc gkf sk`urc ks gk uo 2,;8% scerk kf japbrtk bsk`urbgc.
Jogkaojzbljüo Xbltbgb
Xrjab njib pcr lbgb kovác gkpcsjtbgc, lco kf lcstk jolfujgc ko kf kovác.
JXUKA 582=1 akosubf ;<0,=7 ₦. JXUKA gjbrjc 20,:< ₦.
• Wbrjnbs Gjnkrkoljbogc fbs gjstjotbs zcobs gk crj`ko y kovác gkf Xbq Kstâogbr sk bpfjlbo fbs gjnkrkotks kslbfbs gk pksc9
285
LFJKOWK\ \JO LCOWUBWC
LFJKOWK\ LCO LCOWUBWC
Mbstb 2 m`.
Mbstb 2 d`
Aâs 2 d` mbstb ; d`
Aâs gk 2 d` mbstb 5 d`
Aâs ; d` mbstb 28 d`
Aâs gk 5 d` mbstb < d`
Wkab 5
kgjtcrjbf } lkp
LFJKOWK\ \JO LCOWUBWC
LFJKOWK\ LCO LCOWUBWC
Aâs 28 d` mbstb 2; d`
Aâs gk < d` mbstb 7 d`
Aâs 2; d` mbstb 58 d`
Aâs gk 7 d` mbstb ; d`
Aâs 58 d` mbstb 5; d`
Aâs gk ; d` mbstb 28 d`
Aâs 5; d` mbstb <8 d`
Aâs gk 28 d` mbstb 2; d`
Xcr djfc bgjljcobf b <8.
Djfc bgjljcobf.
Xcr djfc bgjljcobf ko vcfuaêtrjlc
• Ncrabs gk pb`c - Xb`c ko aktâfjlc, tbriktb tbriktb gk Lrêgjtc/gêejtc, Lrêgjtc/gêejtc, tbriktb ‖Aâs Lkrlb‑, Lkrlb‑, trbosnkrkoljb trbosnkrkoljb ebolbrjb/jo`rksc ebolbrjb/jo`rksc ko lukotb. - \jstkabs gk nrboqukc9 Nrboqukc Xb`bgc pbquktkráb (lcotrbtc pbquktkráb). • Xrjoljpbfks lfjkotks - Xbrtjlufbrks. - XZAK\. - Kaprksbs Abrdktjo`. - Kaprksbs k-Lcaakrlk. - \kltcrks gk ebolb, lcauojlbljcoks, gjstrjeuljüo, sk`urcs, vjbiks y skrvjljcs. skrvjljcs.
l. Xcstfjerj Xcstfjerjss Fcs lfjkotks gkf skltcr gkf fjerc quk pcskbo fb tbriktb ‖Aâs lkrlb‑ y kstêo blc`jgcs bf prc`rbab ‖Xcstfjerjs‑ pukgko bllkgkr bf Xbq Kstâogbr Cnjljob kfk`jgb lco uo gkslukotc gkf <8% ko fb tbrjnb gkf Xbq, qukgbo nukrb gk gkslukotcs fcs vbfcrks bòbgjgcs. Kstcs kovács gkvko`brâo tbsb pcr gkvcfuljüo (kxlkptc vbfcrks bòbgjgcs).
• ^bfcrks bòbgjgcs - Xrukeb gk Kotrk`b Kfkltrüojlb. - Ukkaecfsc. - \k`urc. Kf pb`c gk kstcs kovács sk pcgrâ pcgrâ rkbfjzbr ko aktâfjlc, aktâfjlc, lco tbriktb gk lrêgjtc c lco fb prcpjb Wbriktb Aâs Lkrlb. Ko kf lbsc gkf prcgultc ‖Fjercs‑, ‖Fjercs‑, bgkaâs pcgrâo utjfjzbrsk, skffcs, kstbapjffbs c kstbapbljüo lco aâqujobs gk nrboqukbr.
Xbquktkráb y k-Lcaakrlk
28<
kgjtcrjbf } lkp
\cfjljtug prc`rbab Xcstfjerjs
N. XB XBR R UKWCU OC Z XB XBR R UKWCU OC XUK AJ[A b. Gknjojljüo Kf \krvjljc gk Uktcroc gk Xbquktkráb pkrajtk b fcs lfjkotks cetkokr akrlbolábs y/c gcluakotcs quk gkskko rklupkrbr gk sus lfjkotks. Ko tbrjnbs ks trbtbgc lcac uo Xbq Kstâogbr, usbgc pbrb fb gkvcfuljüo gk akrlbolábs y quk pcr fc tbotc tjkoko uob skrjk gk pklufjbrjgbgks pbrb bgbptbrsk b fbs oklksjgbgks gk fcs lfjkotks. Fcs rklkptcrks gk fcs kovács sjkaprk sco lfjkotks lco lcotrbtc.
287
Wkab 5
kgjtcrjbf } lkp
Xbq Uktcroc
Xbq Uktcroc Xrkajua
\krvjljc kspkljbfakotk konclbgc pbrb bqukffbs kaprksbs ko fbs quk oc ks oklksbrjc vjolufbr kf trbldjo` gk fb gkvcfuljüo gk su lfjkotk bf gkf kovác gk fb vkotb jojljbf.
Xbrb fb gkvcfuljüo gk sus akrlbolábs sjkaprk quk kxjstb uo kovác gk jgb y êstk mbyb ljrlufbgc pcr Lcrrkcs. Wcgb fb joncrabljüo gkf kovác vb fj`bgb b fb gkf kovác kotrk`b b su lfjkotk (botkrjcrakotk ffbabgc Fc`ástjlb jovkrsb).
Xfbzc gk vbfjgkz gkf lügj`c gk kovác lconj`urbefk9 mbstb uo pfbzc aâxjac gk > aksks. Gjspcojejfjgbg gk Kaebfbiks9 fb kaprksb pcgrâ pcokr b gjspcsjljüo gk sus lfjkotks fcs kaebfbiks gk Lcrrkcs pbrb fb gkvcfuljüo gk fb Akrlboláb.
Lco kstk skrvjljc, kxjstk fb pcsjejfjgbg gk lcotrbtbr gk abokrb bgjljcobf kf skrvjljc gk ‖Kotrk`b lco Uklc`jgb‑, quk pkrajtk b lubfqujkr kaprksb gjspcokr gk uob scfuljüo pbrb fb kotrk`b y rklc`jgb sjauftâokb gk lubfqujkr tjpc gk gcluakotbljüo c akrlboláb, lco fb pcsjejfjgbg gk rkbfjzbr lubfqujkr blljüo bgjljcobf (lcaprcebljüo gkf lcotkojgc gk fb gkvcfuljüo, njrab gk lcotrbtcs, rktcroc gk bfebrâo, ktl.). Xfbzc aâxjac gk > aksks pbrb quk fb kaprksb pukgb gkljgjr fcs pfbzcs gk gkvcfuljcoks ctcr`bgcs b sus lfjkotks.
Kf lfjkotk fk scfjljtb b su kaprksb fb gkvcfuljüo gk uo kovác b trbvês gkf sjstkab prkkstbefkljgc pcr kffb ajsab (Pke, kabjf, \A\…).
Cpljüo B9 @kokrbljüo gkf kovác gk vukftb iuotc bf kovác gk jgb9
\u kaprksb `kokrb uo njlmkrc gk prkrrk`jstrcs lco fcs kovács lcrrkspcogjkotks b fbs gkvcfuljcoks scfjljtbgbs mbstb ksk acakotc, quk kstbrâo gjspcojefks ko Lcrrkcs pbrb skr bgajtjgbs kf gáb sj`ujkotk.
lconj`urbefk9 mbstb uo pfbzc aâxjac gk > aksks. Gjspcojejfjgbg gk Kaebfbiks9 fb kaprksb pcgrâ pcokr b gjspcsjljüo gk sus lfjkotks fcs fc s kaebfbiks gk Lcrrkcs pbrb fb gkvcfuljüo gk fb Akrlboláb.
Fb kaprksb pcgrâ `kokrbr fcs kovács pcr C^5, @KLC, Njlmkrc gk Lbr`b c Pke \krvjlks. Ko kstk puotc sk jogjlbrâ kf Xfbzc gk ^bfjgkz gkf kovác y sj sk butcrjzb kf usc gk Kaebfbik.
•
Fb kaprksb `kokrbrâ kf kovác gk jgb y kf kovác Fb kaprksb butcrjzb fb gkvcfuljüo lco uob gk vukftb bf ajsac tjkapc. Xcgrâ `kokrbrfc rknkrkoljb ùojlb y rk`jstrb tcgcs fcs gbtcs gkf akgjbotk C^5, @KLC, Njlmkrc gk Lbr`b c Pke kovác. Gkspuês octjnjlbrâ kf Lügj`c c fb ktjquktb gk \krvjlks. kovác b su lfjkotk. Xfbzc gk vbfjgkz gkf lügj`c gk kovác
• Kf lfjkotk sk gjrj`k b lubfqujkr cnjljob gk Lcrrkcs lco kf kovác y kf Lügj`c gk kovác c ktjquktb gk kovác `kokrbgb pcr su kaprksb. Bf jotrcguljr gjlmc • lügj`c, sk rklupkrbo fcs gbtcs gkf kovác. Ko fb cnjljob sk vbfjgbo fcs gbtcs y kf pksc, y sk japrjak fb ktjquktb gkf kovác (sj nukrb oklksbrjc) y kf rks`ubrgc gk bgajsjüo. Xcr ùftjac, sk bgajtk kf kovác.
•
•
Xbquktkráb y k-Lcaakrlk
Kf lfjkotk scfjljtb b su kaprksb fb gkvcfuljüo gkf kovác pcr kf sjstkab prkkstbefkljgc pcr fb kaprksb (Pke, abjf, \A\…). Fb kaprksb butcrjzb fb gkvcfuljüo y octjnjlbrâ kf Lügj`c c fb ktjquktb gk kovác b su lfjkotk. Kf lfjkotk sk gjrj`k b lubfqujkr cnjljob gk Lcrrkcs lco kf kovác y kf Lügj`c gk kovác c ktjquktb gk êstk `kokrbgb pcr fb kaprksb. Bf jotrcguljr gjlmc lügj`c, sk rklupkrbo fcs gbtcs gkf kovác. Ko fb cnjljob sk vbfjgbo fcs gbtcs y pksc, y sk japrjak fb ktjquktb gkf kovác (sj nukrb oklksbrjc) y kf rks`ubrgc gk bgajsjüo. \k bgajtk kf kovác.
28;
kgjtcrjbf } lkp
Xbq Uktcroc
Xbq Uktcroc Xrkajua
Xbrb kovács scfc gk vukftb, fb kaprksb `kokrb fb ktjquktb y kf lfjkotk vb lco fb ktjquktb japrksb pbrb su bgajsjüo ko fb cnjljob. Lco kstb acgbfjgbg oc ks lconj`urbefk kf pkrjcgc gk vbfjgkz, fb ktjquktb oc lbgulbráb ko ojo`ùo acakotc.
Cpljüo E9 @kokrbljüo gkf kovác gk vukftb ko lubfqujkr acakotc •
Kf lfjkotk scfjljtb b fb kaprksb fb gkvcfuljüo gkf kovác pcr kf sjstkab prkkstbefkljgc pcr fb kaprksb (Pke, abjf, \A\…).
•
Fb kaprksb butcrjzb fb gkvcfuljüo lco uob rknkrkoljb ùojlb y rk`jstrb tcgcs fcs gbtcs gkf kovác. Gkspuês octjnjlbrâ kf Lügj`c c fb ktjquktb gk kovác b su lfjkotk.
•
•
•
\u kaprksb `kokrb uo njlmkrc gk prkrrk`jstrcs lco fcs kovács lcrrkspcogjkotks b fbs gkvcfuljcoks, quk kstbrâo gjspcojefks ko Lcrrkcs pbrb skr bgajtjgbs kf gáb sj`ujkotk. Fb kaprksb pcgrâ `kokrbr fcs kovács pcr C^5, @KLC, Njlmkrc gk Lbr`b c Pke \krvjlks. Ko kstk puotc sk jogjlbrâ kf Xfbzc gk ^bfjgkz gkf kovác y sj sk butcrjzb kf usc gk Kaebfbik. Bf gáb sj`ujkotk, kf lfjkotk sk gjrj`k b lubfqujkr cnjljob gk Lcrrkcs lco kf kovác y kf Lügj`c gk kovác c ktjquktb gk kovác `kokrbgc pcr su kaprksb. Bf jotrcguljr gjlmc lügj`c,
sk rklupkrbo fcs gbtcs gkf kovác. •
Ko fb cnjljob sk vbfjgbo fcs gbtcs y pksc, y sk japrjak fb ktjquktb gkf kovác (sj nukrb oklksbrjc) y kf rks`ubrgc gk bgajsjüo. Xcr ùftjac, sk bgajtk kf kovác.
e. Njlmb gkf prcgultc • Âaejtc - Gkstjoc Obljcobf9 Kspbòb y Bogcrrb. Xbrb kstk prcgultc kolcotrbacs > zcobs tbrjnbrjbs9 - Y2.- Xrcvjoljbf. - Y5.- Xrcvjoljbs Fjaátrcnks (süfc b ojvkf pkojosufbr). - Y<.- Xkoáosufb jolfujgb Bogcrrb. - Y7.- Ebfkbrks, Lkutb y Akfjffb. - Y;.- Lbobrjbs. - Y>.- Lbobrjbs áotkr Jsfbs.
28>
Wkab 5
kgjtcrjbf } lkp
• Xfbzc gk kotrk`b
•
Xksc
-
-
Xksc gkf Euftc9 ° Xksc rkbf Aâxjac mbstb <8 d` ° Xksc ^cfuaêtrjlc aâxjac gk >8 d` Xksc ^cfuaêtrjlc9 pbrb bqukffcs kovács ko fcs quk oc tko`b rkfbljüo kf pksc lco kf tbabòc, sk bpfjlbrâ kf lrjtkrjc pksc/vcfuako kotrk (2>0D`/a¼). \k prclkgkrâ b vkrjnjlbr kstb rkfbljüo ko kf acakotc gk fb
bgajsjüo, sj`ujkogc fb sj`ujkotk nüraufb9 fbr`c x bftc x bolmc kxprksbgc ko la / >.888.
• Gjakosjcoks - Aâxjabs9 ° Lbib F+B+B1 528 la, la, sjo quk quk fb abycr kxlkgb gk 258 la ° Ucffc c Wuec9 F1 258 la, G1 <8 la - Aáojabs9 ° \cerk/Lbib9 2; x 28 la ° Ucffc/Wuec9 fbs gjakosjcoks quk pkrajtbo bgmkrjr uob ktjquktb gk 27,; x 28 la la • Gjakosjcoks kxtrbs Xbrb kf Xbq Uktcroc y kf Xbq Uktcroc Xrkajua, kxjstko fbs gjakosjcoks aâxjabs jogjlbgbs botkrjcrakotk. Xbrb lbgb uob gk ksbs gjakosjcoks aâxjabs pkrajtjgbs sk mbo gknjojgc gcs ojvkfks gk aâxjacs pkrajtjgcs quk sco9
-
Aâxjac Kstâogbr (fb fjajtbljüo bltubf). Aâxjac Kxtrb (supkrjcr b fb fjajtbljüo bltubf).
Xbquktkráb y k-Lcaakrlk
280
kgjtcrjbf } lkp
• Blcogjljcobajkotc Blcogjljcobajkot c Kf pfbzc gk vbfjgkz gkf lügj`c gk kovác lconj`urbefk (süfc pbrb Xbq Uktcroc lco prkrrk`jstrc) skrâ gk mbstb uo pfbzc aâxjac gk > aksks. Fcs kovács gkekrâo gk skr prkskotbgcs ko Cnjljobs, pkrnkltbakotk ktjquktbgcs y prkrrk`jstrbgcs ko fcs sjstkabs gk Lcrrkcs. Kf lfjkotk gjspcogrâ gk gjnkrkotks sjstkabs pbrb `kokrbr sus kovács9 - @KLC9 mkrrbajkotb gk kslrjtcrjc quk pkrajtk fb `kokrbljüo gk tcgb fb gcluakotbljüo oklksb-
-
rjb pbrb kf kovác lcac su ktjquktb. Cnjljob ^jrtubf9 bpfjlbljüo wke pcr akgjc gk fb lubf kf lfjkotk pcgrâ `kokrbr tcgb fb gcluakotbljüo oklksbrjb pbrb kf kovác lcac su ktjquktb.
Ktjquktb Jotk`rbgb y Njlmkrc gk Lbr`b9 kf lfjkotk pcgrâ `kokrbr su prcpjb ktjquktb y kf njlmkrc gk lbr`b pbrb kf prkrrk`jstrc gk kovács. Xbrb pcgkr utjfjzbr kstk sjstkab kf lfjkotk sk tkogrâ quk ebsbr ko fcs gcluakotcs gkf njlmkrc ùojlc gk lbr`b gk pbquktkráb y kf gk `kokrbljüo gk ktjquktbs. Pke \krvjlks9 kf lfjkotk gjspcogrâ gjspcogrâ gk uo skrvjljc Pke gcogk pcgkr mblkr fbs ffbabgbs pbrb prkrrk`jstrbr fcs kovács y scfjljtbr fb ktjquktb gkf kovác. Xcrtbf gk gkvcfuljcoks ko fb wke gk Lcrrkcs. \jo oklksjgbg gk rk`jstrc, kf lfjkotk jotrcgulk fcs gbtcs gk su kovác y pukgk `kokrbr fb ktjquktb pbrb kf Xbq Uktcroc c Xbq Uktcroc Xrkajua. Aügufc gk Lcauojlbljüo lco Ab`kotc c Xrkstbsmcp9 Xrkstbsmcp9 fcs lfjkotks lfjkotks gkf skltcr skltcr k-lcaakrlk k-lcaakrlk quk tko`bo su tjkogb Pke gjskòbgb ko Ab`kotc c Xrkstbsmcp gjspcoko gk uo Aügufc quk fks pkrajtk `kokrbr butcaâtjlbakotk tcgb fb gcluakotbljüo oklksbrjb pbrb prkrrk`jstrbr kf kovác, bsá lcac `kokrbr fb ktjquktb gkf ajsac.
• \krvjljcs bgjljcobfks / ^bfcrks bòbgjgcs
28=
Ukkaecfsc
Fb kaprksb pukgk scfjljtbr quk bf rkbfjzbr kf gkpüsjtc gkf kovác gk Xbq Uktcroc y Xbq Uktcroc Xrkajua ko fb cnjljob gk Lcrrkcs, sk `kokrk uo pb`c pcr pbrtk gkf pbrtjlufbr (lfjkotk gk fb kaprksb) quk qujkrk rkbfjzbr fb gkvcfuljüo gk uob lcaprb, pbrb jo`rksbrfc ko su lukotb y, pcr kikapfc, rkpkrlutjr kf lcstk gkf pcrtk gkf kovác. Aâxjac 2.888 kurcs.
\k`urc b tcgc Ujks`c
Mbstb >.888 kurcs.
Wkab 5
kgjtcrjbf } lkp
Ukkaecfsc
Fb kaprksb pukgk scfjljtbr quk bf rkbfjzbr kf gkpüsjtc gkf kovác gk Xbq Uktcroc y Xbq Uktcroc Xrkajua ko fb cnjljob gk Lcrrkcs, sk `kokrk uo pb`c pcr pbrtk gkf pbrtjlufbr (lfjkotk gk fb kaprksb) quk qujkrk rkbfjzbr fb gkvcfuljüo gk uob lcaprb, pbrb jo`rksbrfc ko su lukotb y, pcr kikapfc, rkpkrlutjr kf lcstk gkf pcrtk gkf kovác. Aâxjac 2.888 kurcs.
Kotrk`b lco rklc`jgb
\cfc Xbq Uktcroc Xrkajua.
Uklc`jgb b gcajljfjc (Lco lcotrbtc) Gjspcojejfjgbg gk kaebfbiks
• Wbrjnbs Bpfjlb fbs ajsabs tbrjnbs quk kf Xbq Kstâogbr. XBR UKWCUOC Mbstb 2 d` Aâs gk 2 d` mbstb 5 d` Aâs gk 5 d` mbstb < d` Aâs gk < d` mbstb 7 d` Aâs gk 7 d` mbstb ; d` Aâs gk ; d` mbstb 28 d` Aâs gk 28 d` mbstb 2; d` Djfc bgjljcobf.
• Ncrabs gk pb`c - Nrboqukc Xb`bgc (lcotrbtc pbquktkráb).
@. XBR[KWKU ÁB XKU K@UJ OC\ LBAJO C GK \BOW JB@C Lcrrkcs mb lrkbgc uob skrjk gk prcgultcs y bgbptbljcoks pbrb fcs pkrk`rjocs gkf Lbajoc gk \botjb`c b fc fbr`c gkf Lbajoc Nrbolês, gkf Lbajoc Xrjajtjvc, gkf Lbajoc Xcrtu`uês gksgk Wuj, gkf Lbajoc Jo`fês, gkf Lbajoc gkf Ocrtk, gkf Lbajoc gk Jovjkroc, gk fb ^áb gk fb Xfbtb y gkf Lbajoc b Njstkrrb... Lcrrkcs kstâ prkskotk lco sus 25< cnjljobs pcstbfks pbrb prkstbr bpcyc b fbs oklksjgbgks gk fcs lbajobotks.
Euzüo ko kf Lbajoc gk \botjb`c
Xbquktkráb y k-Lcaakrlk
28:
kgjtcrjbf } lkp
Lcrrkcs pcok gjspcsjljüo gk fcs pkrk`rjocs uob wke, ‖kflbajoclcolcrrkcs.lca‑ gcogk kf pkrk`rjoc pukgk bllkgkr b tcgb fb joncrabljüo scerk fcs prcgultcs gk Lcrrkcs pbrb kstb kxpkrjkoljb, bsá lcac lcoskics ùtjfks pbrb gjsnrutbr su prcpjc lbajoc.
Cnjljob Xrjoljpbf gk Lcrrkcs ko \botjb`c gk Lcapcstkfb
b. Xbq Xkrk`rjoc Kf Xbq pkrk`rjoc, ks uo prcgultc quk obljü pbrb skr prkstbgc ko prjoljpjc ko fbs Cnjljobs kolfbvbgbs ko fcs gjstjotcs Lbajocs b \botjb`c, ko fb bltubfjgbg sk prkstb ko tcgbs fbs Cnjljobs gk Lcrrkcs, pbrb kf kovác gk abfktbs, aclmjfbs, pbquktks lco koskrks pkrscobfks, lcaprbs c rk`bfcs, Lcrrkcs gjspcok gk kstk Xbq gjskòbgc pbrb luerjr fbs oklksjgbgks gk kovác gk pbquktkráb gk fcs pkrk`rjocs botks, gurbotk y gkspuês gkf Lbajoc. Kf Xbq Xkrk`rjoc tjkok gcs vbrjbotks9 - Kovjbr gksgk lubfqujkr cnjljob gk Lcrrkcs abfktbs, aclmjfbs c pbquktks botks, botks, gurbotk c gkspuês gkf Lbajoc. - Kovjbr lcaprbs9 sj b fc fbr`c gkf Lbajoc kf pkrk`rjoc qujkrk lcaprbr bf`ùo prcgultc tápjlc c gk rklukrgcs, Lcrrkcs gjspcok gk uob skrjk gk ‖Wjkogbs Baj`bs‑, sco kstbefkljajkotcs (tjkogbs, bfekr`uks, mctkfks…) quk gjspcoko gk kaebfbiks prkpb`bgcs pbrb quk sus lfjkotks pukgbo rkbfjzbr kovács gjrkltbakotk gksgk bffá.
• Âaejtc Kf âaejtc ks obljcobf, oc kxjstko zcobs `kc`rânjlbs, scfc gcs trbacs gk pksc9 -
Abfktbs c pbquktks mbstb 2; d`
-
Abfktbs c pbquktks mbstb 5; d`
Fb bgajsjüo gkf Xbquktk Xkrk`rjoc sk rkbfjzbrâ gksgk fb pbotbffb gk JUJ\ gk Xbq Kstâogbr. Bltjvbrkacs fb lbsjffb gk Xbld Fjerk skrvjljc y pjolmbrkacs ko kf gkspfk`befk gcogk kolcotrbrkacs fbs Cpljcoks Xbquktk Xkrk`rjoc pkqukòc y Xbquktk Xkrk`rjoc `rbogk. Kfk`jrkacs fb cpljüo sk`ùo kf pksc gkf kovác y fc bgajtjrkacs lcac lubfqujkr Xbq Kstâogbr, pkrc lco fb tbrjnb pfbob gkf Xbq Xkrk`rjoc.
• Xkrabokoljb Xkrabokoljb ko Fjstb gk Lcrrkcs Ko lbsc gk quk kf pkrk`rjoc qujkrb kovjbr su Xbq Xkrk`rjoc b bf`uob gk fbs cnjljobs gk Lcrrkcs gkf Lbajoc pbrb rklc`krfc bffá b su ffk`bgb, sk fk `ubrgb `rbtujtbakotk mbstb 2; gábs. B pbrtjr gk ksk pfbzc sk fk lcerbrâo 2 kurc pcr gáb pcr gkrklmcs gk bfablkobik. \k pukgk bapfjbr kf pfbzc gk bfablkobik ko <8 gábs, 7; gábs c 0; gábs (Cnjljobs gkf Lbajoc gk \botjb`c). Ko lbsc gk quk kf pkrk`rjoc pkrk`rjoc lbaejk gk jgkb jgkb y oc ffk`uk b njobfjzbr bffá su Lbajoc, pcgrâ rklupkrbr su Xbq Xkrk`rjoc lcotbltbogc lco fb cn jljob.
228
Wkab 5
kgjtcrjbf } lkp
• @brbotábs \k`urc pcr 282 kurcs jolfujgc ko tbrjnb.
e. Xbq Ejljlfktb Kstk prcgultc tbaejêo obljü ko uo prjoljpjc konclbgc bf Lbajoc gk \botjb`c, ko fb bltubfjgbg sk prkstb ko tcgbs fbs cnjljobs gk Lcrrkcs lco gkstjocs obljcobfks lcac b ojvkf jotkrobljcobf lco ljkrtcs pbásks.
Xbq Ejljlfktb
• Obljcobf Gknjojljüo
Ks uo Xbq Kstâogbr, fjerk gk skrvjljc lco kotrk`b ko Cnjljob kfk`jgb. Kf Xbq ejljlfktb ks uo prcgultc quk sk lcapcok gk9 - Kaebfbik Lbib Ejljlfktb. (Ko lbsc gk oc gjspcokr gk êf ko fb Cnjljob, scfjljtbr bf bfablêo prcvjoljbf). - Xbq Kstâogbr, gk 58 Djfcs. Fb tbrjnb vbráb gkpkogjkogc gk sj ks kovác b pkoáosufb c Jsfbs Lbobrjbs, Ebfkbrks c Ucolksvbffks. Âaejtc
Wcgbs fbs Cnjljobs gk Lcrrkcs, jolfujgb fb fclbfjgbg gk Ucolksvbffks, quk, sj ejko oc lukotb lco Cnjljob gk Lcrrkcs, sá kotrk`b fcs kovács Xbq Ejljlfktb ko lcfbecrbljüo ko kf Bfekr`uk Ukbf Lcfk`jbtb gk Ucolksvbffks (Ejlj`rjoc). Xkrabokoljb ko Fjstb gk Lcrrkcs
Xkrabokoljb ko Fjstb gk Lcrrkcs lco lbrâltkr `kokrbf gk 2; gábs, bapfjbefks b, 58 gábs, <8 gábs c >8 gábs. Gjakosjcoks
Ks oklksbrjc uo kaebfbik bgbptbgc gk 2;8 la gk fbr`c, <8 la gk bolmc y :8 la gk bftc, kf ajsac kstâ gjspcojefk ko tcgbs fbs prcvjoljbs y ks oklksbrjc pbrb rkbfjzbr kf kovác. @brbotábs
Wjkok uo sk`urc jolfujgc ko tbrjnb gk <88 kurcs, sjkogc bapfjbefk. Fcs kovács lco gkstjoc Lbobrjbs y Ucolksvbffks tjkoko uo sk`urc gk 282 kurcs jolfujgcs ko tbrjnb, sjkogc bapfjbefks.
• Jotkrobljcobf Akgjbotk kstk Xbq Wbrjnb pfbob gk Xbquktk Xcstbf jotkrobljcobf Klcoüajlc ks pcsjefk kf kovác gk ejljlfktbs b fcs pbásks gk fb rkg gk pbquktkráb KX@.
Xbquktkráb y k-Lcaakrlk
222
kgjtcrjbf } lkp
Gknjojljüo
Kf Xbq ejljlfktb jotkrobljcobf ks uo prcgultc quk sk lcapcok gk9 - Kaebfbik Lbib Ejljlfktb. - Xbquktk Xcstbf Jotkrobljcobf Klcoüajlc, gk 58 d` - \k`urc gk <88 ₦. Kxjstko trks tbrjnbs gjstjotbs4 Xcrtu`bf, Nrboljb y kf rkstc gk fcs pbásks. Âaejtc
Kf Xbq Ejljlfktb Jotkrobljcobf pukgk kovjbrsk b fcs pbásks jolfujgcs ko kf sj`ujkotk fjstbgc9 Nrboljb, Xcrtu`bf, Bustrjb, Eêf`jlb, \ujzb, Lmjprk, Ukp. Lmklb, Bfkabojb, Gjobabrlb, Kstcojb, Njofbogjb, Ukjoc [ojgc, @rkljb, Lrcbljb, Muo`ráb, Jrfbogb, Jsfbogjb, Jtbfjb, Fjtubojb, Fuxkaeur`c, Fktcojb, Abftb, Xbásks Ebics, Ocruk`b, Xcfcojb, Xcrtu`bf (Bzcrks), Uuaboáb, \ukljb, Ksfcvkojb, Ksfcvbqujb. Lubfqujkr ctrc pbás qukgb nukrb gkf bflbolk gk kstk prcgultc. Xkrabokoljb ko Fjstb gk Lcrrkcs
Xkrabokoljb ko Fjstb gk Lcrrkcs gk 2; gábs. Gjakosjcoks
Ks oklksbrjc uo kaebfbik bgbptbgc gk 2;8 la gk fbr`c, <8 la gk bolmc y :8 la gk bftc, kf ajsac kstâ gjspcojefk ko tcgbs fbs prcvjoljbs y ks oklksbrjc pbrb rkbfjzbr kf kovác, ko lbsc gk oc gjspcokr gk êf ks oklksbrjc scfjljtbrfc bf bfablêo prcvjoljbf. @brbotábs
Wjkok uo sk`urc jolfujgc ko tbrjnb gk <88 kurcs, sjkogc bapfjbefk.
l. Xbq Aclmjfb • Gknjojljüo Xbrb fcs pkrk`rjocs quk prknjkrko rkbfjzbr kf Lbajoc aâs lüacgbakotk sjo lbr`br lco su aclmjfb, Lcrrkcs sk kolbr`b gkf trbsfbgc gk su aclmjfb kotrk fbs gjnkrkotks ktbpbs gk fb abycráb gk fcs Lbajocs b \botjb`c. Fb lcotrbtbljüo pukgk rkbfjzbrsk botks gk lcakozbr kf prcpjc lbajoc c gksgk kf ajsac. Lcrrkcs bsj`obrâ b lbgb kqujpbik uo lügj`c ùojlc pbrb jgkotjnjlbrfc y rkbfjzbr su sk`ujajkotc y lcotrcf. • Âaejtc Lcrrkcs rkbfjzb kf skrvjljc gk trbospcrtk gk aclmjfbs kotrk ktbpbs ko kf Lbajoc Nrbolês gksgk Ucolksvbffks y gksgk \capcrt*, ko kf Lbajoc Xcrtu`uês gksgk Wuj, ko kf Lbajoc Xrjajtjvc
gksgk Cvjkgc, ko kf Lbajoc gkf Ocrtk gksgk Jrùo, ko kf Lbajoc Jo`fês gksgk Nkrrcf, ko kf Lbajoc \boberês gksgk Curkosk y ko kf Lbajoc b Njstkrrb y Auxáb. Kf skrvjljc gk trbsfbgc gk aclmjfbs y abfktbs ks prkstbgc, ko tcgcs kstcs Lbajocs Lbajocs gksgk kf 5< gk abrzc mbstb kf kf <2 gk cltuerk y gurbotk gurbotk tcgc kf bòc gksgk gksgk C Lkerkjrc b \botjb`c gk Lcapcstkfb (kxlkptc 57, 5;, <2 gk gjljkaerk y 2 gk kokrc). *Lcosuftbr gjspcojejfjgbg gkf trbospcrtk gk aclmjfbs ko kf Lbajoc Nrbolês gksgk \capcrt.
• Xksc aâxjac 58 d`
225
Wkab 5
kgjtcrjbf } lkp
• Uklcrrjgc gk ktbpb aâxjac pcr gáb - 5; djfüaktrcs b pjk. - :8 Djfüaktrcs ko ejljlfktb. • Lcotrbtbljüo
Lbflufbgcrb Xbq Aclmjfb
Fb lcotrbtbljüo gk kstcs skrvjljcs sk pukgk rkbfjzbr ko9 - Lubfqujkr cnjljob gk Lcrrkcs gkf Lbajoc gk \botjb`c. - B trbvês gk fb pâ`job wke kflbajoclcolcrrkcs.lca. - [o lcrrkc kfkltrüojlc b pbqaclmjfbHlcrrkcs.lca. -
Abogbr uo PmbtsBpp PmbtsBpp c mblkr uob ffbabgb ffbabgb bf tkfêncoc +<7 >=<778855.
• Wbrjnbs - Ktbpb sukftb9 fcs pkrk`rjocs pukgko lcotrbtbr kf trbsfbgc gk sus kqujpbiks gurbotk uob ktbpb sukftb pcr ; kurcs pcr aclmjfb (ktbpbs mbejtubfks b pjk).
-
Lcoiuotc gk ktbpbs ktbpbs (c ljolc ljolc pkrk`rjocs ko uob ktbpb). Lcstk Lcstk rkguljgc pcr pcr lcoiuotc b 7 kurcs pcr aclmjfb.
Xbquktkráb y k-Lcaakrlk
22<
kgjtcrjbf } lkp
g. \krvjljc gk Lcosj`ob/\kffbgc gk lrkgkoljbfks • Lcosj`ob Kstk skrvjljc kstâ gjskòbgc pbrb fcs pkrk`rjocs quk oc pukgk bllkgkr b fb Lbtkgrbf lco aclmjfbs, fb Cnjljob Xrjoljpbf gk \botjb`c gk Lcapcstkfb sk kolukotrb ko fb Uùb gk Nrbolc, b 2;8 aktrcs gk fb Lbtkgrbf. Xrkljcs9 - Ebstüo9 2 kurc/gáb. - Aclmjfb c abfktb9 5 kurcs/gáb. - Ejljlfktb9 < kurcs/gáb.
Lcosj`ob Cnjljob gk Lcrrkcs gk \botjb`c gk Lcapcstkfb
• \kffbgc gk lrkgkoljbfks Fbs cnjljobs gk Lcrrkcs gkf Lbajoc sco uo oukvc puotc gcogk skffbr fb Lrkgkoljbf. Fcs abtbskffcs sj`uko mbljkogc mjstcrjb, tjkoko vbfcr njfbtêfjlc y pukgko skr lcfclbgcs ko fb lrkgkoljbf, bpcrtbogc crj`jobfjgbg y lkrtjnjlbogc fb btkoljüo gk fb Lcapcstkfb.
M. XB XBR[K R[K WK BY[ F b. Gknjojljüo Kovác quk pukgk lcotkokr lubfqujkr ceiktc, prcgultc, sustboljb c abtkrjb luyb ljrlufbljüo kstê pkrajtjgb y quk tkojkogc c oc, lbrâltkr lcakrljbf vbyb lkrrbgc, y lkrtjnjlbgc pbrb su kotrk`b b gcajljfjc. Lco kstk prcgultc, Lcrrkcs luapfk, ko kf âaejtc gk fb pbquktkráb, lco fb prkstbljüo gkf \krvjljc Xcstbf [ojvkrsbf quk tjkok kolcakogbgb y quk lcoffkvb fb cefj`bljüo gk rkbfjzbr fb kotrk`b gk fcs kovács quk ncrabo pbrtk gkf ajsac. Kstcs kovács kstâo kxkotcs gk J^B. Wjkok uo jotkotc gk kotrk`b y ko lbsc gk buskoljb gkf gkstjobtbrjc pbsb b Fjstb gurbotk 2; gábs, gurbotk kstk pkrjcgc kf gkstjobtbrjc pukgk lcolrktbr uo sk`uogc jotkotc gk kotrk`b.
e. Njlmb gkf prcgultc • Âaejtc Obljcobf y Bogcrrb.
227
Wkab 5
kgjtcrjbf } lkp
• Xfbzc - Xkoáosufb, Ebfkbrks, Lkutb y Akfjffb9 < b ; gábs mâejfks. - Jsfbs Lbobrjbs9 = gábs mâejfks. • Kaebfbik Lubfqujkr kaebfbik quk `brbotjlk fb jotk`rjgbg gk su lcotkojgc. Lcrrkcs cnrklk ko vkotb vbrjcs tjpcs gk kaebfbik. • Blcogjljcobajkotc Blcogjljcobajkot c Fcs kovács gkekrâo gk skr prkskotbgcs ko Cnjljobs, pkrnkltbakotk ktjquktbgcs y prkrrk`jstrbgcs ko fcs sjstkabs gk Lcrrkcs. Kf lfjkotk gjspcogrâ gk gjnkrkotks sjstkabs pbrb `kokrbr sus kovács9 -
@KLC9 mkrrbajkotb gk kslrjtcrjc quk pkrajtk fb `kokrbljüo gk tcgb fb gcluakotbljüo oklksbrjb pbrb kf
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Cnjljob ^jrtubf9 bpfjlbljüo wke pcr akgjc gk fb lubf kf lfjkotk pcgrâ `kokrbr tcgb fb gcluakotbljüo oklksbrjb pbrb kf kovác lcac su ktjquktb.
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Ktjquktb Jotk`rbgb y Njlmkrc gk Lbr`b9 kf lfjkotk pcgrâ `kokrbr su prcpjb ktjquktb y kf njlmkrc gk lbr`b pbrb kf prkrrk`jstrc gk kovács. Xbrb pcgkr utjfjzbr kstk sjstkab kf lfjkotk sk tkogrâ quk ebsbr ko fcs gcluakotcs gkf njlmkrc ùojlc gk lbr`b gk pbquktkráb y kf gk `kokrbljüo gk ktjquktbs. Pke \krvjlks9 kf lfjkotk gjspcogrâ gjspcogrâ gk uo skrvjljc Pke gcogk pcgkr mblkr fbs ffbabgbs pbrb prkrrk`jstrbr fcs kovács y scfjljtbr fb ktjquktb gkf kovác. Aügufc gk Lcauojlbljüo lco lco Ab`kotc c Xrkstbsmcp9 fcs lfjkotks gkf skltcr k-lcaakrlk quk tko`bo su tjkogb Pke gjskòbgb ko Ab`kotc c Xrkstbsmcp gjspcoko gk uo Aügufc quk fks pkrajtk `kokrbr butcaâtjlbakotk tcgb fb gcluakotbljüo oklksbrjb pbrb prkrrk`jstrbr kf k ovác, bsá lcac `kokrbr fb ktjquktb ktj quktb gkf ajsac. Ncraufbrjc cofjok.
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-
kovác lcac su ktjquktb.
• Xksc - Xksc rkbf Aâxjac mbstb 58 d` - Xksc ^cfuaêtrjlc aâxjac gk ;8 d` Ko lubotc bf pksc vcfuaêtrjlc, pbrb bqukffcs kovács ko fcs quk oc tko`b rkfbljüo kf pksc lco kf tbabòc, sk bpfjlbrâ kf lrjtkrjc pksc / vcfuako (2>0 D`/a¼) sk`ùo fb nüraufb fbr`c x bolmc x bftc (ko la) / >.888. • Gjakosjcoks - Aâxjabs ° Lbib F + B + B 1 588 la sjo quk fb abycr kxlkgb gk 288 la ° Ucffc F 1 288 la G 1 2; la - Aáojabs ° Lbib 27 x : la ° Ucffc F + 5 G 1 20 la sjo quk fb abycr skb jonkrjcr b 28 la Xukgko skr jonkrjcrks lco ktjquktb gk 28 x 0 la • Cpljcoks Lco lcotrbtc y sjo lcotrbtc. Ko fb bltubfjgbg Lcrrkcs oc rkbfjzb oukvcs lcotrbtcs gk kstk prcgultc, rkspktbogc fcs quk kstâo ko bltjvc.
Xbquktkráb y k-Lcaakrlk
22;
kgjtcrjbf } lkp
• \krvjljcs bgjljcobfks Bvjsc gk rkljec
A.<;
Ukkaecfsc
Mbstb 2.888 kurcs.
^bfcr Gklfbrbgc
mbstb <.888 kurcs.
@kstjüo G[B Uklc`jgb b gcajljfjc (Lcotrbtc)
• \krvjljcs lcapfkakotbrjc lcapfkakotbrjcss Uklc`jgb gcajljfjbrjb (ebic lcotrbtc). • Wbrjnbs y ecojnjlbljcoks Kf prkljc gk kstk prcgultc jolfuyk fb sk`uogb kotrk`b “lcolkrtbgb lco kf gkstjobtbrjc“, bsá lcac fcs gkrklmcs lcrrkspcogjkotks b fb gkvcfuljüo c rkkxpkgjljüo gk fcs kovács. Mbstb 2 d` Aâs gk 2 d` mbstb 5 d` Aâs gk 5 mbstb ; d` Aâs gk ; mbstb 28 d` Aâs gk 28 mbstb 2; d` Aâs gk 2; mbstb 58 d` Xcr djfc bgjljcobf b 58 (vcfuaêtrjlc)
• Ncrabs gk pb`c - Xb`c ko aktâfjlc, tbriktb tbriktb gk Lrêgjtc/gêejtc, tbriktb ‖Aâs Lkrlb‑, trbosnkrkoljb ebolbrjb/jo`rksc ko lukotb. - \jstkabs gk nrboqukc9 ° \kffcs. ° Kstbapjffbs. ° Nrboqukc b Aâqujob. ° Nrboqukc Kfkltrüojlc ° Nrboqukc Xb`bgc Cnjljob ° Nrboqukc Xb`bgc (Xb`c gjnkrjgc gk Xbquktkráb)
l. @brbotábs -
22>
Xcr pêrgjgb, jogkaojzbljüo gk uob lbotjgbg njib. Ko lbsc gk ^bfcr Gklfbrbgc, pcr pêrgjgb tctbf fb lbotjgbg gklfbrbgb. Ko lbsc gk pêrgjgb pbrljbf, jogkaojzbljüo pcr kf vbfcr gkf lcotkojgc gksbpbrkljgc c gktkrjcrbgc sjo quk pukgb supkrbr ko ojo`ùo lbsc b fb lbotjgbg gklfbrbgb.
Wkab 5
kgjtcrjbf } lkp
J. WBUJNB XFB OB OBLJ CO BF (XBR FJEUK\ GK \KU^JLJC ) Lcrrkcs lcakozü b lcakrljbfjzbr kstk prcgultc ko fbs tjkogbs ‖Wu lcrrkcs‑ kxjstjkogc fb pcsjejfjgbg gk bgqujrjr fcs kaebfbiks fjerk gk skrvjljc. Bmcrb kstb cnkrtb pbsb b ncrabr pbrtk gk tcgb fb rkg gk Cnjljobs gk Lcrrkcs. Kf lfjkotk pukgk kslc`kr gjrkltbakotk ko uo kxpcsjtcr ko kf vkstáeufc gk fb cnjljob kf kaebfbik quk aâs sk biustb b sus oklksjgbgks, tbotc pcr tbabòc lcac pcr ur`koljb gk kotrk`b. Bgkaâs, tcgcs tjkoko uob tbrjnb pfbob, gk ncrab quk, bf kslc`kr uo kovcftcrjc, sbek luâotc vb b pb`br. Lubogc ffk`b bf acstrbgcr gk btkoljüo, tbo süfc tjkok quk becobr fb lbotjgbg abrlbgb gksgk uo jojljc.
Kxpcsjtcr Xbq Wbrjnb Xfbob Obljcobf
Kf lfjkotk vk ko kf kxpcsjtcr kf prkljc njobf gkf kovác, gk kstb ncrab sk nbljfjtb su gkljsjüo gk lcaprb y pukgk pkrljejr nâljfakotk kf lcstk gk fb ur`koljb gkf prcgultc skfklljcobgc. Gk uob ncrab lfbrb y gjnkrkoljbgb, sk kxpcoko lcoiuotbakotk fcs prcgultcs gk pbquktkráb gkf @rupc Lcrrkcs, crgkobgcs ko nuoljüo gk fb ur`koljb gk kovác9 Xbq 28 y Xbq 57, Xbq Xrkajua y Xbq Kstâogbr. Fcs prcgultcs, bgkaâs, kstâo kstâo gjnkrkoljbgcs pcr lcfcrks9 lcfcrks9 kf rcic, pbrb fbs kotrk`bs ko akocs akocs gk 57 mcrbs b trbvês trbvês gk fb rkg gk Lcrrkcs Lcrrkcs Kxprkss, y kf bzuf, pbrb fcs kovács pcr fb rkg lcovkoljcobf gk Lcrrkcs pbrb kotrk`b ko akocs gk 7=/05 mcrbs, rkspkltjvbakotk. Fcs kapfkbgcs tbaejêo cetjkoko vkotbibs. ‖Fcs pbquktks sco aulmc aâs nâljfks gk bgajtjr9 oc mby quk akgjr, oc sk tjkoko quk pksbr y tbapclc mby quk euslbr kf kaebfbik bprcpjbgc. Wcgc kstc bmcrrb tjkapc y nbljfjtb fb prkstbljüo gk uo skrvjljc prcnksjcobf râpjgc, knjlbz y knjljkotk‑. Ko kstcs kovács oc ks oklksbrjc kolcotrbr kf pksc vcfuaêtrjlc y oc tjkok uo pksc aâxjac kstbefkljgc, scfc ks oklksbrjc quk sk trbtk gk uo kaebfbik bgklubgc bf lcotkojgc. Ko fb bltubfjgbg sk lcakrljbfjzbo kstcs kaebfbiks ko kf âaejtc obljcobf.
Xbquktkráb y k-Lcaakrlk
220
kgjtcrjbf } lkp
XBR FJEUK GK \KU^JLJC OBLJCOBF Xrcgultc XBR 28 XBR 57
XBR XUKAJ[A*
XBR K\WÂOGBU
Wjpc gk kaebfbik Lbib @rbogk
\k`urc Eâsjlc jolfujgc, sk`urc pcr vbfcr gklfbrbgc cpljcobf
Akgjgbs ;88 x <88 x <88 aa
Lbib akgjbob
Eâsjlc jo jolfujgc, sk`urc pc pcr vb vbfcr gklfbrbgc cpljcobf
<:8 x 5=8 x 2:8 aa
\cerk rá`jgc `rbogk
Eâsjlc jolfujgc, sk`urc pcr vbfcr gklfbrbgc cpljcobf
<28 x 728 aa
\cerk rá`jgc rá`jgc pkqukòc pkqukòc Eâsjlc Eâsjlc jolfujgc, jolfujgc, sk`urc sk`urc pcr pcr vbfcr vbfcr gklfbrbgc cpljcobf
2=7 x 5>2 aa
\cerk blcflmbgc `rbogk
Eâsjlc jolfujgc, sk`urc pcr vbfcr gklfbrbgc cpljcobf
<28 x 728 aa
\cerk blcflmbgc pkqukòc
Eâsjlc jolfujgc, sk`urc pcr vbfcr gklfbrbgc cpljcobf
2=7 x 5>2 aa
Lbib `rbogk
Eâsjlc jolfujgc, sk`urc pcr vbfcr gklfbrbgc cpljcobf
;88 x <88 x <88 aa
Lbib akgjbob
\k`urc gk 288 ₦ jolfujgc
< : 8 x 5 =8 x 2:8 aa
\cerk skajrrá`jgc `rbogk \cerk skajrrá`jgc pkqukòc \cerk blcflmbgc `rbogk \cerk blcflmbgc pkqukòc Lbib `rbogk
\k`urc gk 288 ₦ jolfujgc
<28 x 728 aa
\k`urc gk 288 ₦ jolfujgc
2=7 x 5>2 aa
\k`urc gk 288 ₦ jolfujgc
<28 x 728 aa
\k`urc gk 288 ₦ jolfujgc
2=7 x 5>2 aa
\k`urc gk 288 ₦ jolfujgc
;88 x <88 x <88 aa
Lbib akgjbob
\k`urc gk 288 ₦ jolfujgc
< :8 x 5=8 x 2:8 aa
\cerk skajrrá`jgc `rbogk \cerk skajrrá`jgc pkqukòc \cerk blcflmbgc `rbogk. \cerk blcflmbgc pkqukòc
\k`urc gk 288 ₦ jolfujgc
<28 x 728 aa
\k`urc gk 288 ₦ jolfujgc
2=7 x 5>2 aa
\k`urc gk 288 ₦ jolfujgc
<28 x 728 aa
\k`urc gk 288 ₦ jolfujgc
2=7 x 5>2 aa
*Kxjstk uob kgjljüo gk kstcs kaebfbiks gkgjlbgb b \tbr Pbrs.
22=
Wkab 5
kgjtcrjbf } lkp
Xbq Xrkajua Kgjljüo Kspkljbf
2.5 Xbquktkráb Jotkrobljcobf B. XBR XBR XUK AJ[A JOWK UOBLJC OBF (K A \) b. Gknjojljüo Kf akicr pfbzc gk kotrk`b lco fb akicr lcekrturb auogjbf, tcgc kffc `rbljbs b fb rkg KA\. Xrcgultc kspkljbfakotk gjskòbgc pbrb gjstrjeujr kovács lco y sjo vbfcr lcakrljbf, ko fcs quk kf lfjkotk oklksjtk gjstrjeujr fcs kovács lco lbrâltkr gk ur`koljb, b lubfqujkr gkstjoc jotkrobljcobf. Kf Xbq Xrkajua Jotkrobljcobf (KA\) kstâ kspkljbfakotk gjskòbgc pbrb gbr kf aâs bftc skrvjljc pcsjefk b fcs lfjkotks, prkstbogc kf skrvjljc ko prâltjlbakotk fb tctbfjgbg gk fcs tkrrjtcrjcs gk fcs pbásks quk bgajtko kstk skrvjljc. Fcs kovács sk kolbajobrâo pcr uob rkg fc`ástjlb kxlfusjvb y sk kotrk`brâo ebic njrab, fc quk ctcr`b b kstk prcgultc uo trbtbajkotc y sk`urjgbg prjvjfk`jbgcs. Gkotrc gk fb rkg KA\, kxjstk uob skrjk gk pbásks quk `brbotjzbo fcs tjkapcs gk kotrk`b lco fb gkvcfuljüo gkf nrboqukc ko lbsc gk joluapfjajkotc gk fcs pfbzcs gk kotrk`b, ks fb rkg Dbmbfb Xcstbf @rcupk (DX@). Kstk prcgultc vjkok b sustjtujr bf KA\-Xcstbf Kxprês Jotkrobljcobf, gurbotk 582= sk abotkogrâo baecs ko fb lbrtkrb gk prcgultcs lco kf njo gk nbljfjtbr fb trbosjljüo gk fcs lfjkotks lco lcotrbtc.
e. Njlmb gkf prcgultc • Âaejtc Kf âaejtc ks jotkrobljcobf9 tcgcs fcs pbásks quk bgajtbo kf skrvjljc. - Ycob B- Kurcpb Lkrlbob9 Bfkabojb, Bustrjb, Eêf`jlb, Gjobabrlb, Nrboljb, @jerbftbr, @rkljb, Fb Ebjfáb gk @ukrosky, Jrfbogb, Jtbfjb, Jsfb gk Ikrsky, Jsfb gk Abo, Jsfbs Bzcrks, Abfvjobs Jsfbs, Fuxkaeur`c, Abgkjrb, Aüoblc, Ocruk`b, Xbásks Ebics, Xcrtu`bf, Ukjoc [ojgc, \bo Abrjoc, \ukljb, \ujzb y ^btjlboc. - Ycob E- Xbásks gk Kurcpb oc jolfujgcs ko fb Ycob B, Ocrtk gk Ab`rke y Wurquáb9 pbásks gk Kurcpb oc jolfujgcs ko fb Ycob B, @rckofbogjb, Jsfbs Nkrck, Br`kfjb, Abrruklcs, Wùokz y Wurquáb. - Ycob L- Baêrjlb
Xbquktkráb y k-Lcaakrlk
22:
kgjtcrjbf } lkp
-
Ycob G- Bsjb, Crjkotk Akgjc y Clkboáb. Bgkaâs gk fcs pbásks gkf lcotjokotk bsjâtjlc y gk Clkboáb kstâo jolfujgcs9 Fjejb, \ugâo y K`jptc. Ycob K- Ukstc gk Ânrjlb9 pbásks gk Ânrjlb oc jolfujgcs ko fbs zcobs E y G.
• Xfbzc gk kotrk`b - Xrjoljpbfks ljugbgks ljugbgks gk Kurcpb y Kstbgcs [ojgcs9 prcakgjc gk 7 b = gábs mâejfks. mâejfks. - Ukstc gk gkstjocs9 sk`ùo pbás gk gkstjoc. • Xksc / Akgjgbs - Kovác Acoceuftc. Acoceuftc. Xksc gkf Euftc9 pksc rkbf Aâxjac Aâxjac mbstb mbstb <8 d` - Xksc ^cfuaêtrjlc aâxjac gk ;8 d` - Xksc ^cfuaêtrjlc9 pbrb bqukffcs kovács ko fcs quk oc tko`b rkfbljüo kf pksc lco kf tbabòc, sk bpfjlbrâ kf lrjtkrjc pksc/vcfuako kotrk (2>0D`/a¼). \k prclkgkrâ b vkrjnjlbr kstb rkfbljüo ko kf acakotc gk fb bgajsjüo, sj`ujkogc fb sj`ujkotk nüraufb9 fbr`c x bftc x bolmc kxprksbgc ko la / >.888. - Xksc ^cfuaêtrjlc ^cfuaêtrjlc lconj`urbefk lconj`urbefk (lco lcotrbtc)9 sk pkrajtjrâ fb utjfjzbljüo gk kstk skrvjljc pbrb pbrb acgjnjlbr fb ocrab `kokrbf gk kxlkpljüo gk pksc vcfuaêtrjlc b gktkrajobgcs lfjkotks. Fcs lrjtkrjcs gk pksc/vcfuako gjspcojefks sco9 ° 588 D`/a¼ (gjspcojefk sjo kslbfbgc) ° 2>0 D`/a¼ (kstâogbr pcr gknkltc) ° 27< D`/a¼ (rkqujkrk kslbfbgc) ° 25; d`/a¼ (rkqujkrk kslbfbgc) ° \jo vcfuaêtrjlc (rkqujkrk kslbfbgc) • Akgjgbs - Aâxjabs ° Lbib F+B+B1 588 la, la, sjo quk quk fb abycr kxlkgb kxlkgb gk 28; la ° Ncrabtc Ucffc c Wuec9 F1 288 la, G1 2; la - Aáojabs9 ° Lbib 27 x : la ° Wuec/rcffc9 fbs gjakosjcoks quk pkrajtbo bgmkrjr uob ktjquktb gk 27,; pcr pcr 28 la • Blcogjljcobajkotc Blcogjljcobajkot c Fcs kovács skrâo prkskotbgcs pkrnkltbakotk ktjquktbgcs y prkrrk`jstrbgcs ko fcs sjstkabs gk Lcrrkcs. Ko bgajsjüo ko cnjljobs fcs kovács sk pcgrâo ktjquktbr y rk`jstrbr ko kf acakotc gk su gkpüsjtc. Kf lfjkotk gjspcogrâ gk gjnkrkotks sjstkabs pbrb `kokrbr sus kovács9 - @KLC9 mkrrbajkotb mkrrbajkotb gk kslrjtcrjc quk pkrajtk fb `kokrbljüo gk tcgb fb gcluakotbljüo oklksbrjb oklksbrjb pbrb kf kovác lcac su ktjquktb. - Cnjljob ^jrtubf9 bpfjlbljüo wke pcr akgjc gk fb lubf kf lfjkotk pcgrâ `kokrbr tcgb fb gcluakotbljüo oklksbrjb pbrb kf kovác lcac su ktjquktb. - Ktjquktb Jotk`rbgb y Njlmkrc gk Lbr`b9 kf lfjkotk pcgrâ `kokrbr su prcpjb ktjquktb y kf njlmkrc gk lbr`b pbrb kf prkrrk`jstrc gk kovács. Xbrb pcgkr utjfjzbr kstk sjstkab kf lfjkotk sk tkogrâ quk ebsbr ko fcs gcluakotcs gkf njlmkrc ùojlc gk lbr`b gk pbquktkráb y kf gk `kokrbljüo gk ktjquktbs. - Pke \krvjlks9 kf lfjkotk gjspcogrâ gjspcogrâ gk uo skrvjljc Pke gcogk pcgkr mblkr fbs ffbabgbs pbrb prkrrk`jstrbr fcs kovács y scfjljtbr fb ktjquktb gkf kovác. - Ncraufbrjc cofjok.
258
Wkab 5
kgjtcrjbf } lkp
• \krvjlj \krvjljcs cs bgjljcobfks / ^bfcrks bòbgjgcs \k`urc b tcgc rjk`c mbstb <.888 kurcs (becobogc 2%)
Bustrjb, Bfkabojb, Bustrbfjb, Eêf`jlb, Euf`brjb, Lbobgâ,̂
Lmjob, Lmjprk, Lcrkb, Gjobabrlb, Ksfcvbqujb, Ksfcvkojb, Kstbgcs [ojgcs, Kstcojb, Njofbogjb, Nrboljb, @rkljb, Mco` Dco`, Muo`ráb, Jrfbogb, Jtbfjb, Ibpüo, Fktcojb, Fjtubojb, Fuxkaeur`c, Abftb, Ocruk`b, Xbásks Ebics, Xcfcojb, Xcrtu`bf, Ukjoc [ojgc, Ukp. Lmklb, Uuaboáb, \ukljb, \ujzb.
@kstjüo G[B Uklc`jgb b gcajljfjc (lco lcotrbtc)
• Cpkrbtjvb gk prkstbljüo Kotrk`b b gcajljfjc, ko aboc y ebic njrab. • Wbrjnbs Fbs kstbefkljgbs pbrb lbgb zcob tbrjnbrjb y lco uo kslbfbgc gk pksc9 Mbstb 5;8 `rbacs. Mbstb ;88 `rbacs. Mbstb 2 d` Xcr lbgb djfc mbstb <8 Xcr lbgb djfc b pbrtjr gk fcs <8 (ko vcfuaêtrjlc)
E. XB XBR R FJ@ MW Kovács gk lbrâltkr ur`kotk gk mbstb 5 d` gk gcluakotcs c akrlbolábs, kotrk`bgcs akgjbotk gkpüsjtc ko euzüo (sjo njrab), lco lcotrcf y sk`ujajkotc. [ok btrjeutcs kskoljbfks lcac uo pfbzc rkguljgc gk kotrk`b y uo prkljc lcapktjtjvc. Wrbzbejfjgbg gkf kovác mbstb su kotrk`b. Crjkotbgc b kovács gk pclc pksc y ebic vbfcr quk oc rkqujkrbo fb kotrk`b lco njrab. Kstk prcgultc, sustjtuyk bf botj`uc L[J, sj ejko kf Xbq Fj`mt ks uo kovác gk pbquktkráb pbrb kotrk`bs jotkrobljcobfks gk mbstb 5 d` Fcs scerks prkpb`bgcs gk L[J kxjstkotks sk bgajtko lcac Xbq Fj`mt mbstb b`ctbr kxjstkoljbs.
b. Âaejtc Kf âaejtc ks jotkrobljcobf9 - Ycob B9 Kurcpb lkrlbob Bfkabojb, Bustrjb, Eêf`jlb, Gjobabrlb, Gjobabrlb, Nrboljb, @jerbftbr, @rkljb, Jrfbogb, Jtbfjb, Jsfb gk Ikrsky, Fuxkaeur`c, Ocruk`b, Xbásks Ebics, Xcrtu`bf, Ukjoc [ojgc, \ukljb y \ujzb. - Ycob E9 pbásks oc jolfujgcs ko fb Ycob B, ocrtk gkf Ab`rke y Wurquáb Ebrebgcs, Lmjprk, Lrcbljb, Ksfcvbqujb, Ksfcvkojb, Kstcojb, Nkgkrbljüo Uusb, Njofbogjb, Muo`ráb, Jsfbogjb, Fktcojb, Fjtubojb, Abftb, Xcfcojb, \krejb y Wurquáb. - Ycob L9 Baêrjlb Brueb, Erbsjf, Lbobgâ, Aêxjlc, Ukp. Gcajojlbob y [\B. Xbquktkráb y k-Lcaakrlk
252
kgjtcrjbf } lkp
-
Ycob G9 Bsjb, Crjkotk Akgjc y Clkboáb Brbejb \bugá, Bustrbfjb, Bustrbfjb, Lmjob, Lcrkb gkf \ur, Mco` Dco`, Jsfbs Abfgjvbs, Jsrbkf, Fáeboc, Abfbsjb, Abfbsjb, Oukvb Ykfbogb y \jo`bpur. Ycob K9 Ukstc Ânrjlb \ugânrjlb.
e. Xfbzc gk kotrk`b Xfbzcs kstjabgcs pcr zcobs9 - Xrjoljpbfks gkstjocs kurcpkcs9 <-; gábs. - Uusjb9 gksgk : gábs. - Xrjoljpbfks gkstjocs ko Baêrjlb9 ;-= gábs. - Xrjoljpbfks gkstjocs ko Bsjb9 >-= gábs. - Lmjob9 gksgk = gábs.
l. Xksc / Akgjgbs -
Gjakosjcoks Aâxjabs9 Aâxjabs9 fbr`c+bftc+bolmc1 :8 la sjo quk fb abycr kxlkgb gk >8 la Gjakosjcoks Aáojabs9 ° \cerk c lbib9 2; x 28 x 2 la ° Ucffc/tuec9 Fbr`c + gcs vklks kf gjâaktrc 1 20 la, sjo quk fb abycr gjakosjüo skb skb jonkrjcr b 28 la
g. \krvjljcs bgjljcobfks / ^bfcrks bòbgjgcs -
Uklc`jgb b gcajljfjc (lco lcotrbtc). G[B gk Kxpcrtbljüo b tkrlkrcs pbásks.
k. Cpkrbtjvb gk prkstbljüo Kotrk`b b gcajljfjc sjo njrab. Kstcs kovács oc sk pukgko gjrj`jr oj b Bpbrtbgcs Xcstbfks oj b Fjstb gk Lcrrkcs.
n. Cpljcok Cpljcokss Lco lcotrbtc/sjo lcotrbtc
`. Wbrjnbs \k`ùo fb zcob gk gkstjoc y fb sj`ujkotk kslbfb gk pkscs9 Mbstb 5;8 `rbacs Gk 5;8 b ;88 `rbacs. Gk ;88 b 2.888 `rbacs. Gk 2.888 `rbacs b 2.;88 `rbacs. Gk 2.;88 `rbacs b 5.888 `rbacs.
255
Wkab 5
kgjtcrjbf } lkp
L. XBR. XBR. \WBOGBU G JOW KU OBLJ COB F b. Gknjojljüo \krvjljc gk pbquktkráb jotkrobljcobf lco pfbzc gk kotrk`b prknkrkotk, b gcajljfjc y ebic njrab. Gjspcok gk uob bapfjb lcekrturb auogjbf y uobs `brbotábs kxlkpljcobfks. k xlkpljcobfks. ‖Lubogc fc prjcrjtbrjc ks fb lconjgkoljbfjgbg y fb `brbotáb gk kotrk`b‑. Kovács jotkrobljcobfks gk pbquktks lco pfbzc gk kotrk`b prknkrkotk, utjfjzbogc vábs fc`ástjlbs gjrkltbs y sjo jotkrakgjbrjcs mbstb su gkstjoc. Kstk prcgultc vjkok b sustjtujr bf Xbquktk Xcstbf jotkrobljcobf Xrjcrjtbrjc, gurbotk 582= sk abotkogrâo baecs ko fb lbrtkrb gk prcgultcs njo gk nbljfjtbr fb trbosjljüo gk fcs lfjkotks lco lcotrbtc.
e. Njlmb gkf prcgultc • Âaejtc Kf âaejtc skrâ jotkrobljcobf (sjkaprk quk bgajtbo kstk skrvjljc), lco fbs sj`ujkotks zcobs9 Ycob B- Kurcpb Lkrlbob9 Bfkabojb, Bustrjb, Eêf`jlb, Gjobabrlb, Nrboljb, @jerbftbr, @rkljb, Fb Ebjfáb gk @ukroksky, Jrfbogb, Jtbfjb, Jsfb gk Ikrsky, Jsfb gk Abo, Jsfbs Bzcrks, Abfvjobs Jsfbs, Fuxkaeur`c, Abgkjrb, Aüoblc, Ocruk`b, Xbásks Ebics, Xcrtu`bf, Ukjoc [ojgc, \bo Abrjoc, \ukljb, \ujzb, ^btjlboc. Ycob E- Xbásks gk Kurcpb oc jolfujgcs ko fb Ycob B, Ocrtk gk Ab`rke y Wurquáb9 pbásks gk Kurcpb oc jolfujgcs ko fb Ycob B, @rckofbogjb, Jsfbs Nkrck, Br`kfjb, Abrruklcs, Wùokz y Wurquáb. Ycob E59 Bfebojb, Br`kfjb, Uusjb, Ecsojb-Mkrzk`cvjob, Jsfbogjb, Ejkfcrrusjb, Ablkgcojb, Abrruklcs, \krejb, Wùokz, Wurquáb y [lrbojb. Ycob L- Baêrjlb Ycob G“ Bsjb, Crjkotk Akgjc y Clkboáb. Bgkaâs gk fcs pbásks gkf lcotjokotk bsjâtjlc y gk Clkboáb kstâo jolfujgcs9 Fjejb, \ugâo y K`jptc. Ycob G59 Bustrbfjb y Oukvb Ykfbogb. Ycob K “ Ukstc gk Ânrjlb9 pbásks gk Ânrjlb oc jolfujgcs ko fbs zcobs E y G. • Xfbzc gk kotrk`b - Kurcpb9 gk 7 b = gábs mâejfks (pfbzc prcakgjc jogjlbtjvc sk`ùo sk`ùo crj`ko/gkstjoc). - Ukstc gk gkstjocs9 \k`ùo pbás. Oc bgajtk fb kotrk`b ko Bpbrtbgcs oj Fjstb gk Lcrrkcs. • Xksc aâxjac - Mbstb <8 d` gk pksc (sk`ùo pbás). - Xksc vcfuaêtrjlc9 ;8 d` Xksc ^cfuaêtrjlc9 pbrb bqukffcs kovács ko fcs quk oc tko`b rkfbljüo kf pksc lco kf tbabòc, sk bpfjlbrâ kf lrjtkrjc pksc/vcfuako kotrk (2>0D`/a¼). \k prclkgkrâ b vkrjnjlbr kstb rkfbljüo ko kf acakotc gk fb bgajsjüo, sj`ujkogc fb sj`ujkotk nüraufb9 fbr`c x bftc x bolmc kxprksbgc ko la / >.888. Xksc ^cfuaêtrjlc lconj`urbefk (lcotrbtc)9 sk pkrajtjrâ fb utjfjzbljüo gk kstk skrvjljc pbrb acgjnjlbr fb ocrab `kokrbf gk kxlkpljüo gk pksc vcfuaêtrjlc b gktkrajobgcs lfjkotks. Fcs lrjtkrjcs gk pksc/vcfuako gjspcojefks sco9 - 588 D`/a¼ (gjspcojefk sjo kslbfbgc) - 2>0 D`/a¼ (kstâogbr pcr gknkltc) - 27< D`/a¼ (rkqujkrk kslbfbgc) - 25; d`/a¼ (rkqujkrk kslbfbgc) - \jo vcfuaêtrjlc (rkqujkrk kslbfbgc)
Xbquktkráb y k-Lcaakrlk
25<
kgjtcrjbf } lkp
• Gjakosjcoks - Aâxjabs9 ° Lbib F+B+B1 588 la, la, sjo quk quk fb abycr kxlkgb kxlkgb gk 28; la ° Ncrabtc Ucffc c Wuec9 F1 288 la, G1 2; la - Aáojabs9 ° Lbib 27 x : la ° Ucffc F + 5 G 120 la sjo quk fb abycr skb jonkrjcr b 28 la • Blcogjljcobajkotc Blcogjljcobajkot c Kf lfjkotk gjspcogrâ gk gjnkrkotks sjstkabs pbrb `kokrbr sus kovács9 - @KLC9 mkrrbajkotb mkrrbajkotb gk kslrjtcrjc quk pkrajtk fb `kokrbljüo gk tcgb fb gcluakotbljüo oklksbrjb oklksbrjb pbrb kf kovác lcac su ktjquktb. - Cnjljob ^jrtubf9 bpfjlbljüo wke pcr akgjc gk fb lubf kf lfjkotk pcgrâ `kokrbr tcgb fb gcluakotbljüo oklksbrjb pbrb kf kovác lcac su ktjquktb. - Ktjquktb Jotk`rbgb y Njlmkrc gk Lbr`b9 kf lfjkotk pcgrâ `kokrbr su prcpjb ktjquktb y kf njlmkrc gk lbr`b pbrb kf prkrrk`jstrc gk kovács. Xbrb pcgkr utjfjzbr kstk sjstkab kf lfjkotk sk tkogrâ quk ebsbr ko fcs gcluakotcs gkf njlmkrc ùojlc gk lbr`b gk pbquktkráb y kf gk `kokrbljüo gk ktjquktbs. - Pke \krvjlks9 kf lfjkotk gjspcogrâ gjspcogrâ gk uo skrvjljc Pke gcogk pcgkr mblkr fbs ffbabgbs pbrb prkrrk`jstrbr fcs kovács y scfjljtbr fb ktjquktb gkf kovác. - Aügufc gk Lcauojlbljüo lco Ab`kotc c Xrkstbsmcp9 Fcs lfjkotks gkf skltcr k-lcaakrlk quk tko`bo su tjkogb Pke gjskòbgb ko Ab`kotc c Xrkstbsmcp gjspcoko gk uo Aügufc quk fks pkrajtk `kokrbr butcaâtjlbakotk tcgb fb gcluakotbljüo oklksbrjb pbrb prkrrk`jstrbr kf kovác, bsá lcac `kokrbr fb ktjquktb gkf ajsac. - Xrkrrk`jstrc ko fb wke gk Lcrrkcs. • \krvjljcs bgjljcobfks / ^bfcrks bòbgjgcs \k`urc tcgc rjks`c mbstb <.888 kurcs Uklc`jgb b gcajljfjc (lco lcotrbtc) G[B Kotrk`b sjo njrab
• Wbrjnbs Mbstb 2 d` Aâs gk 2 d` mbstb 5 d` Aâs gk 5 d` mbstb < d` Aâs gk < d` mbstb 7 d` Aâs gk 7 d` mbstb ; d` Xcr lbgb djfc mbstb <8. Xcr lbgb djfc aâs ko pksc vcfuaêtrjlc.
257
Wkab 5
kgjtcrjbf } lkp
G. K[ UCXBR \k trbtb gk uob oukvb acgbfjgbg gkf Xbquktk \tbogbrg Jotkrobljcobf9 ‖Kurcpbq‑ lco trbzbejfjgbg gksgk fb bgajsjüo mbstb fb kotrk`b. \k bgajtk ko lubfqujkr cnjljob gk fb rkg, scfc sk lcakrljbfjzb lco lcotrbtc. Kf Kurcpbq ks uob acgbfjgbg lcakrljbf gkf Xbq \tbogbrg Jotkrobljcobf, pcr fc quk, cpkrbtjvbakotk, ko bgajsjüo, sk lcapcrtbrâ lcac kstk prcgultc, sbfvc ko fc sj`ujkotk9 - Ks uob acgbfjgbg quk sk sk cnrklkrâ süfc b lfjkotks lco lco lcotrbtc. lcotrbtc. - Fcs pbquktks gkekrâo gkekrâo kstbr prkrrk`jstrbgcs botks gk gk su prkskotbljüo pbrb bgajsjüo. bgajsjüo. Ko kf lbsc gk quk oc fc kstuvjkrbo, oc sk pcgrâo bgajtjr, y sk gkekrâ lcauojlbr fb joljgkoljb joakgjbtbakotk b fcs skrvjljcs lcakrljbfks c pcstvkotb gk fb zcob, gkibogc lcostboljb gk fb lcauojlbljüo.
b. Âaejtc y pfbzcs gk kotrk`b Xbás gk gkstjoc
Xfbzc kotrk`b*
Bustrjb Bfkabojb Eêf`jlb Nrboljb Jrfbogb Jtbfjb Xbásks Ebics Ukjoc [ojgc \ujzb
5-7 gábs. 5-7 gábs. 5-< gábs. 5-7 gábs. <-7 gábs. 5-7 gábs. 5-7 gábs. 5-7 gábs. <-7 gábs.
@brbotábs Ko lbsc gk joluapfjajkotc gk pfbzcs jogjlbgcs, jolrkakotbgcs ko 7= mcrbs, sk gkvukfvk fb tbrjnb becobgb.
*Kf pfbzc gk kotrk`b sk vkrâ jolrkakotbgc ko 57 mcrbs sj fcs kovács oc sk bgajtko botks gk fbs 2; mcrbs (gk fbs 2= mcrbs pbrb \botjb`c, ^bffbgcfjg, Cvjkgc, ^jtcrjb, Ejfebc, Ybrb`czb, Ebrlkfcob, Aêrjgb, Abgrjg, ^bfkoljb y \kvjffb).
e. Xksc aâxjac Kf pksc aâxjac gk fcs kovács Kurcpbq ks gk <8 d` Kf lfjkotk sk lcaprcaktk b quk kf =8% gk su trânjlc lcrrkspcogb b kovács gk akocs gk ; d` Fcs kovács gk pksc akocr gk 5 d` sk kotrk`brâo ko euzüo gcajljfjbrjc (sjo njrab).
l. Cpljcoks Kovács scfc lco lcotrbtc.
K. KX@ Ko fb bltubfjgbg Lcrrkcs, oc lcakrljbfjzb kstk prcgultc ko sus cnjljobs, pkrc sj sk gjstrjeuyko tcgcs fcs kovács prclkgkotks gkf rkstc gk pbásks, bsá lcac sk rkbfjzb fb fc`ástjlb jovkrsb.
b. Gjstrjeuljüo Fcs lcaprcajscs gk Lcrrkcs lco fb rkg KX@, supcok fcs sj`ujkotks rkqujsjtcs9 - Bflbozbr uocs kstâogbrks gk lbfjgbg - Gjspcokr gk gk sjstkabs gk joncrabljüo joncrabljüo knjlblks quk pkrajtbo kf jotkrlbaejc tkfkaâtjlc (Xrc`rbab LBXK) - Ukspktbr kf prctclcfc gk btkoljüo bf lfjkotk gk lcotkstbr b sus rklfbabljcoks botks gk 7= mcrbs.
Xbquktkráb y k-Lcaakrlk
25;
kgjtcrjbf } lkp
Ukspkltc b fb lbfjgbg ko gjstrjeuljüo y kotrk`b, lbgb pbás puefjlb uocs kstâogbrks ebsbgcs ko zcobs `kc`rânjlbs y lügj`cs pcstbfks. Ko Kspbòb sco fcs sj`ujkotks9 - G+2 pbrb prjoljpbfks ljugbgks pkojosufbrks. - G+5 rkstc gk pkoáosufb, Lkutb, Akfjffb y Xbfab Xbfab gk Abffcrlb. - G+< rkstc gk Jsfbs Ebfkbrks, Wkokrjnk y Fbs Xbfabs gk @rbo Lbobrjb. - G+7 rkstc gk Jsfbs Lbobrjbs. KX@ kstbefklk uo sjstkab gk pb`cs pcr ceiktjvcs. Fb lubotáb quk rkljek lbgb cpkrbgcr pcr fcs kovács quk `kstjcob gkpkogk gk fb lbfjgbg quk mb rkpcrtbgc y quk oc süfc sk fjajtb b fb kotrk`b b tjkapc, tbaejêo sk pkobfjzb fb buskoljb gk joncrabljüo c fb tbrgbozb ko trbosajtjrfb. Gbgc quk kstbs pkobfjzbljcoks pukgko ffk`br bf 288% gkf kovác, mby uo kfkvbgc lcaprcajsc pbrb `kstjcobr knjlbzakotk kf trânjlc vjolufbgc b KX@. Ctrc vbfcr bòbgjgc ks fb `kstjüo gk fbs rklfbabljcoks. \k trbajtbo b trbvês gk uo sjstkab prcpjc, Uu`ey, quk nuoljcob cofjok 57 mcrbs bf gáb, <>; gábs bf bòc, y lco rkspukstb b fcs lfjkotks ko akocs gk 7= mcrbs.
e. Fc`ástjlb jovkrsb Fb fc`ástjlb jovkrsb gk fcs kovács KX@ tjkok kf lügj`c LY lcotjoùbo lco : gá`jtcs y tkrajobo ko ‖K\‑. Kstk tjpc gk kovács scfc sk bgajtk ko fb pkoáosufb y Ebfkbrks. Kf kovác gkek kstbr prkvjbakotk prkrrk`jstrbgc y fb nklmb ko fb quk sk rkbfjzb fb gkvcfuljüo gkek skr botkrjcr c j`ubf b <8 gábs gksgk fb `kokrbljüo gk fb ktjquktb (lbapc nklmb y mcrb gk kajsjüo) y sj oc ks bsá, oc sk bgajtk fb gkvcfuljüo. Kf pbquktk gkek ffkvbr pk`bgb fb ktjquktb y kf usubrjc gkek pcgkr fkkr kf lügj`c gk ebrrbs gk fb pbrtk supkrjcr jzqujkrgb, quk ks kf lügj`c quk gkek qukgbr rk`jstrbgc lcac lügj`c gk bgajsjüo. \j kf gkstjoc gkf pbquktk gkvukftc ks uo pbás gk nukrb gk fb [ojüo Kurcpkb, kf pbquktk gkek jr blcapbòbgc Ktjquktb kovác KX@ fc`ástjlb jovkrsb gkf gcluakotc LO5<. Oc sk gkek lcerbr japcrtk bf`uoc bf lfjkotk quk rkbfjzb fb gkvcfuljüo, buoquk sk trbtk lcac uob kxpcrtbljüo, sjkogc bgajtjgc ko JUJ\ lcac uo Xbq \tbogbrg Jotkrobljcobf.
N. XBR[KW XBR[KW K XC\WBF JOWK UOBLJC OBF KLCO ÜAJLC (XXJK ) b. Gknjojljüo Kotrk`b klcoüajlb pbrb kovács oc ur`kotks. Jolfuyk fb akicr lcekrturb auogjbf `rbljbs b fb rkg gk fb [ojüo Xcstbf [ojvkrsbf. Kf Xbquktk Klcoüajlc kstâ kspkljbfakotk gjskòbgc pbrb gbr uo skrvjljc lco uob bapfjb `bab gk vbfcrks bòbgjgcs, lco kotrk`b `brbotjzbgb y bftcs kstâogbrks gk lbfjgbg bf akicr prkljc. Fcs kovács sk kotrk`brâo ebic njrab, fc quk ctcr`b b kstk prcgultc uo trbtbajkotc y sk`urjgbg prjvjfk`jbgcs. Kovác bf kxtrboikrc gk akrlbolábs y ceiktcs gk mbstb <8d`
25>
Wkab 5
kgjtcrjbf } lkp
e. Njlmb gkf prcgultc • Âaejtc Jotkrobljcobf (sjkaprk quk bgajtbo kstk skrvjljc). - Ycob B- Kurcpb Lkrlbob9 Bfkabojb, Bustrjb, Eêf`jlb, Gjobabrlb, Nrboljb, @jerbftbr, @rkljb, Fb Ebjfáb gk @ukroksky, Jrfbogb, Jtbfjb, Jsfb gk Ikrsky, Jsfb gk Abo, Jsfbs Bzcrks, Abfvjobs Jsfbs, Fuxkaeur`c, Abgkjrb, Aüoblc, Ocruk`b, Xbásks Ebics, Xcrtu`bf, Ukjoc [ojgc, \bo Abrjoc, \ukljb, \ujzb, ^btjlboc. - Ycob E - Xbásks gk Kurcpb oc jolfujgcs ko fb Ycob B, Ocrtk gk Ab`rke y Wurquáb9 pbásks pbásks gk Kurcpb oc jolfujgcs ko fb Ycob B, @rckofbogjb, Jsfbs Nkrck, Br`kfjb, Abrruklcs, Wùokz y Wurquáb. - Ycob E59 Bfebojb, Br`kfjb, Uusjb, Ecsojb-Mkrzk`cvjob, Jsfbogjb, Ejkfcrrusjb, Ablkgcojb, Abrruklcs, \krejb, Wùokz, Wurquáb y [lrbojb. - Ycob L -Baêrjlb - Ycob G “ Bsjb, Crjkotk Akgjc y Clkboáb. Bgkaâs gk gk fcs pbásks pbásks gkf lcotjokotk lcotjokotk bsjâtjlc y gk Clkboáb kstâo jolfujgcs9 Fjejb, \ugâo y K`jptc. - Ycob G59 Bustrbfjb y Oukvb Ykfbogb - Ycob K “ Ukstc gk Ânrjlb9 pbásks gk Ânrjlb oc jolfujgcs ko fbs zcobs E y G. • Xfbzc gk kotrk`b - Kurcpb9 Gk = b 28 gábs mâejfks (pfbzc prcakgjc jogjlbtjvc sk`ùo sk`ùo crj`ko/gkstjoc). - Ukstc gk gkstjocs9 sk`ùo pbás. • Xksc / Akgjgbs - Xksc9 mbstb <8 D` gk pksc (sk`ùo pbás). - Xksc vcfuaêtrjlc9 ;8 d` - Xksc ^cfuaêtrjlc9 ^cfuaêtrjlc9 pbrb bqukffcs bqukffcs kovács ko fcs quk oc oc tko`b rkfbljüo kf pksc lco kf tbabòc, sk sk bpfjlbrâ kf lrjtkrjc pksc/vcfuako kotrk (2>0D`/a¼). \k prclkgkrâ b vkrjnjlbr kstb rkfbljüo ko kf acakotc gk fb bgajsjüo, sj`ujkogc fb sj`ujkotk nüraufb9 fbr`c x bftc x bolmc kxprksbgc ko la / >.888. • Akgjgbs - Aâxjabs9 ° Lbib F+B+B1 588 la, la, sjo quk quk fb abycr kxlkgb gk 28; la ° Ncrabtc Ucffc c Wuec9 F1 288 288 la, G1 2; la - Aáojabs9 ° Lbib 27 x : la ° Wuec/rcffc9 fbs gjakosjcoks quk pkrajtbo pkrajtbo bgmkrjr uob ktjquktb gk 27,; pcr 28 la • Blcogjljcobajkotc Blcogjljcobajkot c Kf lfjkotk gjspcogrâ gk gjnkrkotks sjstkabs pbrb `kokrbr sus kovács9 - @KLC9 mkrrbajkotb gk kslrjtcrjc quk pkrajtk fb `kokrbljüo gk tcgb fb gcluakotbljüo oklksbrjb pbrb kf kovác lcac su ktjquktb. - Cnjljob ^jrtubf9 bpfjlbljüo wke pcr akgjc gk fb lubf kf lfjkotk pcgrâ `kokrbr tcgb fb gcluakotbljüo oklksbrjb pbrb kf kovác lcac su ktjquktb. - Ktjquktb Jotk`rbgb y Njlmkrc gk Lbr`b9 kf lfjkotk pcgrâ `kokrbr su prcpjb ktjquktb y kf njlmkrc gk lbr`b pbrb kf prkrrk`jstrc gk kovács. Xbrb pcgkr utjfjzbr kstk sjstkab kf lfjkotk sk tkogrâ quk ebsbr ko fcs gcluakotcs gkf njlmkrc ùojlc gk lbr`b gk pbquktkráb y kf gk `kokrbljüo gk ktjquktbs. - Pke \krvjlks9 kf lfjkotk gjspcogrâ gjspcogrâ gk uo skrvjljc Pke gcogk pcgkr mblkr fbs ffbabgbs pbrb prkrrk`jstrbr fcs kovács y scfjljtbr fb ktjquktb gkf kovác.
Xbquktkráb y k-Lcaakrlk
250
kgjtcrjbf } lkp
-
-
Aügufc gk Lcauojlbljüo lco Ab`kotc c Xrkstbsmcp9 Xrkstbsmcp9 fcs lfjkotks lfjkotks gkf skltcr skltcr k-lcaakrlk k-lcaakrlk quk tko`bo su tjkogb Pke gjskòbgb ko Ab`kotc c Xrkstbsmcp gjspcoko gk uo Aügufc quk fks pkrajtk `kokrbr butcaâtjlbakotk tcgb fb gcluakotbljüo oklksbrjb pbrb prkrrk`jstrbr kf kovác, bsá lcac `kokrbr fb ktjquktb gkf ajsac. Ncraufbrjc cofjok.
• \krvjljcs bgjljcobfks / ^bfcrks bòbgjgcs Bvjsc gk \krvjljc
LO C0
Ukkaecfsc (\k`ùo pbás)
(\k`ùo pbás)
^bfcr Gklfbrbgc
Mbstb <.888 kurcs
G[B Uklc`jgb b gcajljfjc (lco lcotrbtc)
@. WBUJNB WBUJNB XFBO B JOWK UOBLJC OBF ( XB XBR R FJEUK \ GK \KU^JLJC ) Lcrrkcs bf j`ubf quk mb lrkbgc kovács gk ‖tbrjnb pfbob‑ pbrb kf âaejtc obljcobf lco fbs yb lcosbejgbs vkotbibs (nbljfjgbg kfklljüo gkf prcgultc, prclksc lüacgc, trbospbrkoljb ko tbrjnbs, ktl.) mb lrkbgc uocs kovács gk tbrjnb pfbob lco gkstjoc jotkrobljcobf. Ko kstcs kovács oc ks oklksbrjc kolcotrbr kf pksc vcfuaêtrjlc y oc tjkoko uo pksc aâxjac kstbefkljgc, scfc ks oklksbrjc quk sk trbtk gk uo kaebfbik bgklubgc bf lcotkojgc. Ko fb bltubfjgbg sk lcakrljbfjzbo kstcs kaebfbiks ko kf âaejtc obljcobf.
b. Xbásks/zcobs tbrjnbrjbs
Kxpcsjtcr Xbq Wbrjnb Xfbob Jotkrobljcobf
Kurc Ku rcpb pb Lc Lcau auoj ojtb tbrj rjbb
25=
YCOB B
YCOB E
Bfkabo Bfka bojb, jb, Bu Bust strj rjb, b, Eêf Eêf`j `jlb lb,, Gjobabrlb, Njofbogjb, Nrboljb, @rkljb, Mcfbogb, Jrfbogb, Jtbfjb, Fuxkaeur`c, Ukjoc [ojgc, \ukljb.
Euf`brjb, Lrcbljb, Ksfcvbqujb, Ksfcvkojb, Kstcojb, Muo`ráb, Fktcojb, Fjtubojb, Abftb, Xcfcojb, Ukpùefjlb Lmklb, Uuaboáb, Lmjprk.
Wkab 5
kgjtcrjbf } lkp
YCOB B
YCOB E
Kurcpb Oc lcauojtbrjb
@rckofbogjb, @rckof bogjb, Aüobl Aüoblc, c, ^btjlboc ^btjlboc Bfebojb, Bfebojb, Ejkfcrrus Ejkfcrrusjb, jb, Ablkgco Ablkgcojb, jb, Acfgbvjb Acfgbvjb,, Acotkok`rc, Uusjb, \krejb, [lrbojb, Jsfbogjb, Fjklmtkostkjo, Ocruk`b, \ujzb.
Baêr Ba êrjl jlbb gkf Oc Ocrt rtkk
Lbob Lb obgâ gâ,, Ks Kstb tbg gcs [oj ojg gcs cs,, Aêxjlc, Xukrtc Ujlc
Baêrjlb gkf \ur
Br`kotjob, Ecfjvjb, Erbsjf, Lmjfk, Lcfcaejb, Lcstb Ujlb, Lueb, Klubgcr, @ubtkabfb, Mcogurbs, Xbobaâ, Xbrb`uby, Xkrù, Ukp. Gcajojlbob, [ru`uby, ^kokzukfb, Ukstc gk pbásks gk Baêrjlb k jsfbs gkf Lbrjek. Lcrkb gkf \ur, Mco` Dco`, Ibpüo, Wbjfbogjb, Wbjwâo, Lmjob, Njfjpjobs, Bustrbfjb, Jogjb, rkstc gk pbásks gk Crjkotk Akgjc y Bsáb
Crjkotk
e. Kaebfbiks KAEBFBIK\ FJEUK GK \KU^JLJC JOWKUOBLJCOBF XUCG[LWC
ÂAEJWC
Lcrrkcs Ycob B Kxprkss Jotkrobljcobf
Ycob E
WJXC GK KAEBFBIK \cerk blcflmbgc `rbogk Lbib pkqukòb
\K@[UC
XK\C AÂ]JAC BLCO\KIBGC 77; x <88 aa
XK\C AÂ]JAC (BLCO\KIBGC) < d`
Eâsjlc jolfujgc, sk`urc pcr vbfcr gklfbrbgc cpljcobf. Eâsjlc jolfujgc, <;88 x 5=8 <; 5=8 x 288 288 aa ; d` d` sk`urc pcr vbfcr gklfbrbgc cpljcobf.
Lbib Lb ib akgjb akgjbob ob Eâsj Eâsjlc lc jolf jolfuj ujgc gc,, sk`urc pcr vbfcr gklfbrbgc cpljcobf. Lbib Lb ib `r `rbo bogk gk Eâ Eâsj sjllc jolf jolfuj ujgc gc,, sk`urc pcr vbfcr gklfbrbgc cpljcobf. \cerk Eâsjlc jolfujgc, blcflmbgc sk`urc pcr vbfcr `rbogk gklfbrbgc cpljcobf. Lbib pkqukòb Eâsjlc jolfujgc, sk`urc pcr vbfcr gklfbrbgc cpljcobf.
<:88 x 5= <: 5=88 x 2: 2:88 aa aa 28 d` ;888 x <8 ;8 <888 x <8 <888 aa aa 2; d` 77; x <88 aa
< d`
<;88 x 5=8 <; 5=8 x 288 288 aa ; d` d`
Lbib Lb ib akgjb akgjbob ob Eâsj Eâsjlc lc jolf jolfuj ujgc gc,, <:88 x 5= <: 5=88 x 2: 2:88 aa aa 28 d` sk`urc pcr vbfcr gklfbrbgc cpljcobf. Lbib Lb ib `r `rbo bogk gk
Xbquktkráb y k-Lcaakrlk
Eâsj Eâ sjllc jolf jolfuj ujgc gc,, ;888 x <8 ;8 <888 x <8 <888 aa aa 2; d` sk`urc pcr vbfcr gklfbrbgc cpljcobf.
25:
kgjtcrjbf } lkp
5. K-LCAAKULK 5.2 LJWZXBR B. Gknjojljüo Kf oukvc skrvjljc gk Lcrrkcs quk nbljfjtb kf kovác y rklc`jgb gk pbquktks `rbljbs b gjspcsjtjvcs butcabtjzbgcs gk kotrk`b jostbfbgcs ko tcgc kf tkrrjtcrjc obljcobf, bgbptbgcs b fbs oklksjgbgks gk fcs lfjkotks y mcrbrjcs (57/0). Kf ceiktjvc gk gkspfjk`uk jojljbf lcaprkogk uo tctbf gk ;.888 gjspcsjtjvcs jostbfbgcs pcr tcgb fb `kc`rbnáb kspbòcfb ko 582=.
E. Njlmb gkf prcgultc b. ^krsjco krsjcoks ks Kxjstko gcs vkrsjcoks9
• LjtyXbq ko kspbljcs prjvbgcs (pcrtbf (pcrtbfks, ks, lcauojgbgks gk vkljocs, ktl.) Akgjbotk fb jostbfbljüo gk uo tkrajobf butcabtjzbgc Ljtypbq ko fcs pcrtbfks gk fbs lcauojgbgks gk vkljocs, fcs ljugbgbocs pcgrâo kovjbr y rkljejr pbquktks gksgk su prcpjc gcajljfjc y lco tctbf lcacgjgbg9 sjo tkokr quk gkspfbzbrsk, sjo oklksjgbg gk kstbr prkskotks, sjo fáajtks mcrbrjcs y lco gjspcojejfjgbg fbs 57 mcrbs gkf gáb, fcs sjktk gábs gk fb skabob. \üfc sk oklksjtb lcokxjüo b fb rkg kfêltrjlb y lcekrturb aüvjf. Fb jostbfbljüo gk Ljtypbq ks `rbtujtb y süfc lcoffkvb kf `bstc kokr`êtjlc gkf gjspcsjtjvc, quk ks sjajfbr bf gk uob ecaejffb. Kf abotkojajkotc gk Ljtypbq fc rkbfjzb Lcrrkcs sjo lcstk bf`uoc pbrb fb lcauojgbg gk vkljocs. Kxjstk uo tkfêncoc gk scpcrtk k joncrabljüo pbrb kstk skrvjljc, kf :88 788 887. • LjtyXbq ko kspbljcs pùefjlcs Jostbfbgcs ko fu`brks lcolurrjgcs y pùefjlcs tbfks lcac `bscfjokrbs, lkotrcs lcakrljbfks, kstbljcoks gk aktrc, nkrrclbrrjf... gksgk fcs quk pcgkr rkljejr tcgbs fbs lcaprbs cofjok. Bltubfakotk scfc pbrb fb rklkpljüo gk pbquktks y pbrb rkbfjzbr gkvcfuljcoks (Xbq Uktcroc).
Gk abokrb prc`rksjvb, prc`rksjvb, sk kstâo lcfclbogc lcfclbogc gjspcsjtjvcs Ljtypbq ko fcs lkotrcs lcakrljbfks lcakrljbfks Bflbapc, supkrakrlbgcs supkrakrlbgcs Gáb, Lcogjs, Lcosua, Lcosua, ko fbs fbs kstbljcoks gk skrvjljc gk Ukpscf, `bscfjokrbs gk Lkpsb, Lkpsb, Aktrc, bpbrlbajkotcs Jogj`c y ko auftjtug gk fu`brks aâs. aâs.
e. Lbrbltkrástjlbs násjlbs • LjtyXbq gk pkqukòc tbabòc Gk gjakosjcoks tctbfks gk 2.78; x >88 x 70;aa, gjvjgjgcs ko > lbicoks lcotkokgcrks, lco lbpbljgbg pbrb tcgc tjpc gk vcfùakoks gk kovác y/c rklkpljüo.
2<8
Wkab 5
kgjtcrjbf } lkp
Ljty Xbq Xkqukòbs gjakosjcoks
OÙAKUC GK LCAXBUWJAKOWC\
WJXC
AKGJGB\ AÂ]JAB\
XK\C XK\C AÂ]JAC ^CF[AÊWUJLC
5
\
28 x 57 x 78 la 5 d`
; d`
5
A
28 x 7: x 78 la 7 d`
28 d`
2
F
58 x 7: x 78 la 0 d`
2; d`
2
]F
>8 x 7: x 78 la 58 58 d`
<8 d`
Ks uo gjspcsjtjvc acgkroc lco trks pcsjejfjgbgks gk blbebgcs (babrjffc, abgkrb cslurb c abgkrb), bgbptâogcsk b fb kstêtjlb gkf fu`br gk jostbfbljüo y lco uo sjstkab gk sk`urjgbg nrkotk b bltcs vbogâfjlcs. Wcgcs fcs tkrajobfks gjspcoko gk uo fkltcr gk lügj`cs gk ebrrbs y qwkrty, bgkaâs gk uob pbotbffb tâltjf lco tklfbgc ouaêrjlc. Kf acgkfc kstâ lcapukstc gk uob lmbpb gk blkrc gk 2,; aa gk kspkscr, lkrrcics botj-pbfbolb y pukrtbs gk bftb sk`urjgbg pugjêogcsk bolfbr tbotc b fb pbrkg lcac zülbfc. Bgkaâs, kf bllksc b fcs gjnkrkotks lcapcokotks kfkltrüojlcs kstâ prctk`jgc akgjbotk uob lkrrbgurb cluftb, gctbogc gk uob abycr prctklljüo nrkotk b bltcs vbogâfjlcs.
• LjtyXbq abycr tbabòc Fbs aâqujobs gk kotrk`b gjspcogrâo gk mbstb =8 lcapbrtjakotcs gk gjnkrkotks akgjgbs bgbptbefks bf vcfuako gk fcs pbquktks y bgkaâs lcotbrâo lco tcgcs fcs rkqujsjtcs gk sk`urjgbg y kstbrâo bgbptbgbs pbrb kf usc gk pkrscobs lco acvjfjgbg rkguljgb.
Ljty Xbq @rbogks gjakosjcoks
Xbquktkráb y k-Lcaakrlk
2<2
kgjtcrjbf } lkp
\us lbrbltkrástjlbs `kokrbfks sco9 - [o scfc blbebgc ko lmbpb babrjffb. - Gjskòc jotkrjcr9 >= lbicoks (5;2; aa) aa) y =5 lbicoks lbicoks (<;8; aa). - Gjskòc kxtkrjcr9 ;; lbicoks (5>0; aa) aa) y ;5 lbicoks lbicoks (<>>; aa). - \jstkab gk sk`urjgbg quk jolfuyk uo gjspcsjtjvc botj-pbfbolb. - Wcgcs fcs tkrajobfks gjspcoko gk uo fkltcr gk lügj`cs gk ebrrbs y qwkrty, bgkaâs gk uob pbotbffb tâltjf lco tklfbgc ouaêrjlc. - Kf gjspcsjtjvc gk abycr tbabòc sk kolukotrb rkluejkrtc gk uob lbpb gk pjoturb botj-`rbnjtj yb quk gkejgc b su uejlbljüo sk kolukotrbo kxpukstcs ko fu`brks pùefjlcs y kspbljcs bejkrtcs. Xcr ùftjac, sk rkqujkrk fb jostbfbljüo gk uob ebsk gk mcraj`üo fb lubf mblk fbs nuoljcoks gk scpcrtk.
l. Ukqujsjtcs \k rkqujkrk gk tcab gk fuz, sukfc b ojvkf y lcokxjüo <@/7@ (tbaejêo pukgk nuoljcobr pcr lcokxjüo @XU\, akocs rklcakogbefk). Kf `bstc gk uo gjspcsjtjvc ko acgc stbog-ey, ko lubotc b fuz sk rknjkrk, ks sjajfbr bf lcosuac gk uob ecaejffb mbejtubf.
g. Cpkrbtj Cpkrbtjvb vb Ks oklksbrjc rk`jstrbrsk ko Ljtypbq ko fb wke www.ljtypbq.ks.
• Uktjrbr uo kovác Kf gkstjobtbrjc rkljek fb bfkrtb (pcr \A\, lcrrkc kfkltrüojlc c octjnjlbljüo pusm) jogjlâogcfk kf lügj`c ouaêrjlc gk bpkrturb c ejko kf lügj`c gk ebrrbs, pkrajtjkogc b fb aâqujob fb fklturb gkf ajsac gjrkltbakotk scerk kf \abrtpmcok gk gjlmc usubrjc, prclkgjkogc b fb bpkrturb butcaâtjlb gkf lbiüo lcrrkspcogjkotk quk lcotjkok kf pbquktk. Ko lbsc gkf oc lcrrkltc lcrrkltc nuoljcobajkotc gkf lügj`c lügj`c gk ebrrbs kxjstk fb pcsjejfjgbg gk jotrcguljr jotrcguljr fcs gá`jtcs gkf lügj`c gk ncrab aboubf b trbvês gkf tklfbgc tâltjf vjsubfjzbgc ko fb pbotbffb. [ob vkz joncrabgc gk quk kf kovác kstâ b gjspcsjljüo gkf lfjkotk ko su Ljtypbq gurbotk 258 mcrbs (; gábs), b lcotbr gksgk kf acakotc quk sk kováb kf bvjsc pcr \A\ y/c kabjf. \j b fbs 7= mcrbs, oc sk mb rktjrbgc, sk bvjsb gk oukvc b trbvês gk uo oukvc \A\/kabjf rklcrgbtcrjc gk quk kf kovác kstâ b puotc gk lbgulbr. \j kf kovác mb lbgulbgc sk joncrabrâ pcr \A\ y octjnjlbljüo pusm quk sk gjspcok gk uo pfbzc gk 2; gábs pbrb rklc`krfc ko fb Cnjljob gk Uknkrkoljb gkf gjspcsjtjvc. \k kolukotrbo gjspcojefks gjspcojefks pbrb fcs skrvjljcs gk kotrk`b Xbq Wcgby, Xbq Xrkajua y Xbq Kstâogbr. Kf lügj`c gkf Ljtypbq sk kolukotrb ko fb pbrtk supkrjcr gkrklmb gk fb pbotbffb gkf tkrajobf. Wjkok uo ncrabtc gk = lbrbltkrks bfnbouaêrjlcs y ks oklksbrjc jotrcguljrfc pbrb pcgkr utjfjzbr kf skrvjljc.
• Ukbfjzbr uo kovác Xcr actjvcs gk sk`urjgbg ùojlbakotk sk pcgrâ utjfjzbr ko bf`uocs gjspcsjtjvcs, rkbfjzbogc kf kovác akgjbotk fb cpljüo ‖KO^JBU‑, sj`ujkogc fbs jogjlbljcoks quk nbljfjtbrâ Lcrrkcs ko kf lmkld cut gk fb wke, skfklljcobogc fb lkfkrjgbg (XBR XUKAJ[A c XBR K\WÂOGBU), bsá lcac fb acgbfjgbg gk kotrk`b (Gcajljfjc u Cnjljob gk Lcrrkcs), njobfakotk, sk jogjlbrâo fbs gjakosjcoks gkf kovác acstrbogc fb tbrjnb b pb`br akgjbotk XbyXbf c Wbriktb ebolbrjb. B lcotjoubljüo, bpbrklkrâ uo iustjnjlbotk gk kotrk`b jogjlbogc fcs gbtcs gkf kovác, bsá lcac kf lügj`c gk bpkrturb quk pkrajtjrâ bf usubrjc gkpcsjtbr kf pbquktk ko fb aâqujob. Oc ks oklksbrjc kslrjejr fb gjrklljüo ko kf pbquktk, yb quk sk mblk gksgk fb wke, kf lbrtkrc bf rklc`krfc sk kolbr`b gk ktjquktbrfc. \k pukgko rkbfjzbr kovács b lubfqujkr gkstjoc obljcobf sbfvc Lbobrjbs, Lkutb y Akfjffb kxlfujgcs pcr fb kxjstkoljb gk trâajtks bgubokrcs.
2<5
Wkab 5
kgjtcrjbf } lkp
• Gkvcfuljcoks Bmcrb lco LjtyXbq, tbaejêo sk pukgk. gkvcfvkr lcaprbs. Xbrb kffc9 - \kfklljcobr kf tkrajobf gcogk gkpcsjtbr gkpcsjtbr kf pbquktk pbquktk b gkvcfvkr gkvcfvkr y abrlbr abrlbr fb cpljüo ‖gkvcfuljüo ‖gkvcfuljüo gk uo uo kovác‑. - Jotrcguljr kf lügj`c c rknkrkoljb nbljfjtbgc pcr fb tjkogb gcogk sk rkbfjzü fb lcaprb y skfklljcobr kf tbabòc gkf pbquktk. - Ukljejr uob octjnjlbljüo lco uo ‖lügj`c gk bpkrturb‑ pbrb kf tkrajobf quk sk mb skfklljcobgc. - Blugjr b ksk tkrajobf9 berjr fb pukrtb lco kf ‖lügj`c gk bpkrturb‑, k jotrcguljr kf pbquktk b gkvcfvkr.
5.5 LCABOGJB Lcabogjb ks fb scfuljüo gk k-Lcaakrlk aâs lcapfktb gkf akrlbgc gjrj`jgb b kaprksbs k aprksbs y butüocacs, lco kf njo gk quk pukgbo gjskòbr y `kstjcobr gk ncrab râpjgb, sk`urb y nâljf su prcpjb tjkogb cofjok y lcakrljbfjzbr sus prcgultcs ko Jotkrokt lco fb pcsjejfjgbg gk gjspcokr gk fb fc`ástjlb jotk`rbgb gk fcs kovács b lbr`c gk Lcrrkcs. Lco kstk oukvc skrvjljc, sk bapfáb fb cnkrtb kspklánjlb pbrb kf lcakrljc kfkltrüojlc lcovjrtjkogc b Lcrrkcs ko kf bskscr gk fb trbosncrabljüo gj`jtbf gk fbs XZAK\, pbrb byugbrfbs b quk su ok`cljc lrkzlb akgjbotk fb bpkrturb gk oukvcs lbobfks gk vkotb. Fb prjoljpbf scfuljüo gk lcakrljc kfkltrüojlc sk rkoukvb y kstrkob uob oukvb wke aâs bltubf, skoljffb y gjoâajlb, gcogk fcs lfjkotks kolukotrko nâljfakotk fb cnkrtb gk skrvjljcs aâs bgklubgb b sus oklksjgbgks gk vkotb pcr Jotkrokt. Lcabogjb cnrklk akgjcs gk lcotbltc pbrb lubfqujkr joljgkoljb, akgjbotk kf :88 222 5<< gk fuoks b vjkroks gk 28 b 2= mcrbs, pcr kabjf joncHlcabogjb.lca y akgjbotk lmbt. Ko fáokb lco kf prclksc gk acgkrojzbljüo y trbosncrabljüo gj`jtbf, kstâo gjspcojefks tcgbs fbs scfuljcoks pbrb quk fbs kaprksbs pukgbo vkogkr sus prcgultcs gk ncrab nâljf, sk`urb y njbefk pcr Jotkrokt, bgkaâs gk kstbr jotk`rbgc lco fb rkg fc`ástjlb gk Lcrrkcs. Bgkaâs, sk mbo sjapfjnjlbgc fcs pfboks gk tbrjnbs, quk sk uojnjlbo ko Nrkk, Ebsjl y Xrkajua. Kf pfbo Ebsjl, luyb gkocajobljüo sk bfjokb lco fb tkrajocfc`áb gk fcs ok`cljcs ko Jotkrokt, kstâ konclbgc pbrb bqukffcs lfjkotks quk qujkrbo vkogkr ko tcgc kf tkrrjtcrjc obljcobf, ajkotrbs quk kf Xrkajua cnrklk lcekrturb obljcobf k jotkrobljcobf. Lcabogjb cnrklk lubtrc skrvjljcs gjstjotcs, lco auftjtug gk pcsjejfjgbgks ko lbgb uoc gk kffcs. LCABOGJB Lrkbr Pke
Lrkbr Wjkogb cofjok
^kogkr ko abrdktpfblk
Lrkbr BXX
B. Lrkbr Pke Kstb cpljüo cnrklk fb pcsjejfjgbg gk lrkbr uob wke gk ncrab skoljffb sjo oklksjgbg gk lcocljajkotcs têlojlcs, lco uo gjskòc pkrscobfjzbefk, vbrjkgbg gk aügufcs (@cc`fk Abps, vágkcs gk Zcutuek, pbsk gk gjbpcsjtjvbs, ktl.) y pcsjejfjgbg gk jolfujr @cc`fk Bobfytjls. Lukotb bgkaâs lco bskscrbajkotc pkrscobf y uo prc`rbab gk ncrabljüo lcotjoub lco lurscs y skajobrjcs cofjok.
b. Xrclksc -
Uk`jstrbrsk `rbtjs lcapfktbogc kf ncraufbrjc lco tbo scfc uo ocaerk, uo lcrrkc y uob lcotrbskòb. Xkrscobfjzbr fb pâ`job lco fbs jaâ`koks, tkxtcs, fc`cs, ktl. B`rk`br bpfjlbljcoks pbrb byugbr b lrkbr kvkotcs, rkljejr rkskrvbs, berjr uo ncrc y aulmc aâs. @ubrgbr fcs lbaejcs y puefjlbr fb pâ`job wke. [sbr fcs prcgultcs gk \KC pbrb pcsjljcobr fb pâ`job wke ko fcs actcrks gk eùsqukgb.
Xbquktkráb y k-Lcaakrlk
2<<
kgjtcrjbf } lkp
e. Wbrjnbs NUKK (EKWB)
EB\JL
@UBWJ\
:,:; ₦/aks 2 aks @UBWJ\ lco Xfbo Boubf 28:,7;₦
Oùakrc gk pâ`jobs
2
Jfjajtbgc
Gcajojc prcpjc
x
Bllksc b Bpps `rbtujtbs
x
x
(ki.9 rkskrvb gk sbfbs, ncraufbrjcs) Bllksc b Wmkaks `rbtujtbs (Xfbotjffbs gk gjskòc)
E. Lrkbr Wjkogb cofjok Lcrrkcs cnrklk fb pcsjejfjgbg gk lrkbr uob tjkogb cofjok gk ncrab nâljf k jotujtjvb, j otujtjvb, kfj`jkogc kotrk pfbotjffbs lco gjskòcs prkgktkrajobgcs c pkrscobfjzbr kf gjskòc gk fb tjkogb b akgjgb gkf lfjkotk.
b. Mkrrbajk Mkrrbajkotbs otbs Lcrrkcs cnrklk gjstjotbs mkrrbajkotbs gk abrdktjo` y pcsjljcobajkotc pbrb sus lfjkotks9 - Bgajojstrbljüo aüvjf. - Jotk`rbljüo cofjok. - \k`urjgbg cofjok. - Gjskòc acejf rkspcosjvk. - Auftjjgjcab. - Gjskòc. - @kstjüo okwsfkttkr. - Cptjajzbljüo \KC.
e. Gjskòc pkrscobfjzbgc (Lcabogjb Gksjo`) Kf gjskòc pkrscobfjzbgc gk Lcabogjb ks uo skrvjljc lcapfktc quk byugb ko kf gjskòc y pukstb ko abrlmb gk fb tjkogb cofjok lrkbgb lco Lcabogjb. [o kqujpc gk prcnksjcobfks acotb fb tjkogb, gkiâogcfb fjstb pbrb vkogkr ko Jotkrokt joakgjbtbakotk9 - Bgbptbljüo gk fb jab`ko gk abrlb bf âaejtc cofjok. - Gjskòc wke bgbptbgc bf aüvjf y Wbefkt. - Cptjajzbljüo LKC. - Bftbs gk prcgultcs ko lbtâfc`c. - Lconj`urbljüo gk akgjcs gk pb`c (rkkaecfsc, tbriktbs, XbyXbf, ktl.). - Butcabtjzbljüo trbospcrtjstb.
2<7
Wkab 5
kgjtcrjbf } lkp
-
Jostbfbljüo gk BXX. Jotk`rbljüo rkgks scljbfks. Wcgbs fbs tjkogbs lrkbgbs ko Lcabogjb, bpbrklko ko Lcabogjb \mcwlbsk, kf oukvc kslbpbrbtk gk tjkogbs cofjok gk Lcabogjb quk nbvcrklkrâ kf jolrkakotc gk trânjlc y vkotbs ko fbs tjkogbs quk usbo sus skrvjljcs.
l. Wbrjnbs NUKK Xrkljc
@UBWJ\
EB\JL
XUKAJ[A
2:,:;₦/aks
7:,:; ₦/aks
2 aks @UBWJ\ lco Xfbo Boubf
2 aks @UBWJ\ lco Xfbo Boubf
52:,7; ₦
;7:,7; ₦
Xrcgultcs bltjvcs
28 prcgultcs
588 prcgultcs
Jfjajtbgcs
Mcstjo`
2 @E
<@E
Jfjajtbgc
Xbquktkráb Obljcobf
Ctrc Wrbospcrtjstb
x
@kstjüo Bgubokrb
x
Gcajojc
x
Xkrscobfjzbljüo gkf lcotkojgc gk kabjfs
x
x
Xbquktkráb Jotkrobljcobf
x
x
Auftj-jgjcab
x
x
Auftj-Acokgb
x
x
NUKK
[o aks `rbtjs lco kf
[o aks `rbtjs lco kf
XFBO BO[BF
XFBO BO[BF
C kapkzbr lco kf
C kapkzbr lco kf
XFBO AKO\[BF
XFBO AKO\[BF
g. Xbrtokrs Xcr skr lfjkotk gk Lcabogjb kxjstk fb pcsjejfjgbg gk bllksc b gjstjotcs pbrtokrs lco cnkrtbs auy jotkrksbotks. Fb Lb Lbjx jxbb
Cnrk Cn rklk lk b sus sus lf lfjk jkot otks ks fb fbss nuo nuolj ljco cobf bfjg jgbg bgks ks gk Ly Lyek ekrrXb Xbl, l, qu qukk gjspcok gk pb`cs lco auftjgjvjsb, gkotrc gk fcs skrvjljcs cnrkljgcs pcr LbjxbEbod.
Xbys Xb ysbbnk
[ob gk gk fb fbs pb pbsbrkf kfbbs gk gk pb pb`cs lc lco aâ aâs cp cpljcoks pb pbrb pcg pcgkr kr blkptbr acokgbs gksgk lubfqujkr pbrtk gkf auogc.
\krv \k rvjr jrkg kg
\k jo jotk tk`r `rbb fb fb acg acgbf bfjg jgbg bg gk pb` b`c c pcr pcr tb tbri rikt ktbb gk gk lrê lrêgj gjtc tc lc lco o \krvjrkg.
Xbquktkráb y k-Lcaakrlk
2<;
kgjtcrjbf } lkp
Fb Lb Lbjx jxbb
Cnrk Cn rkllk b sus lfjfjko kotk tkss fbs fbs nu nuo olj ljco cobf bfjg jgbg bgks ks gk Lye Lyekr krXb Xbll, quk quk gjspcok gk pb`cs lco auftjgjvjsb, gkotrc gk fcs skrvjljcs cnrkljgcs pcr LbjxbEbod.
Ajlr Aj lrcs cscn cntt
Xkrajt Xkra jtkk cpt cptja jajz jzbr br fb `k `kst stjü jüo o y fb pr prcg cgul ultj tjvj vjgb gbg g gk gk fb fb kap kaprk rksb sb lco Lcabogjb y Ajlrcscnt Cnnjlk <>;.
CoZc Co Zcu@ u@c c
Xkrajt Xkra jtkk `k `kok okrb rbrr aâ aâss tr trân ânjl jlc c lc lco o Co CoZc Zcu@ u@c c (k (kxp xpcr crtb tbac acss su lbtâfc`c b coycu`c). @rbtjs fcs prjakrcs :8 gábs.
XbyXbf
Cnrklk bllksc b ajffc fco oks gk pkrsco cobbs quk prknjkr krko ko pb`br gk ncrab râpjgb y sk`urb.
Wrbltjs
Fb pfb pfbttbnc ncrrab aâ aâs bv bvbozbgb gk gk lc lcakrljc kf kfkl klttrüojlc sk sk`u `urrc ebsbgb ko kf usc gk lkrtjnjlbgcs kfkltrüojlcs.
L. ^kogkr ko abrdktpfb abrdktpfblk lk ^kogkr ko abrdktpfblk ks uo oukvc pfbo quk pkrajtk puefjlbr fcs prcgultcs ko fcs prjoljpbfks abrdktpfblks obljcobfks k jotkrobljcobfks gk ncrab skoljffb y ùojlb, jogkpkogjkotkakotk gk tkokr uob tjkogb cofjok puefjlbgb c oc, gk tbf abokrb quk sk pukgb bprcvklmbr kf trânjlc pbrb lcosk`ujr vkotbs obljcobfks c berjr b oukvcs akrlbgcs gk ncrab râpjgb, ebrbtb y skoljffb. B`rupb aâs gk ;8 pfbtbncrabs gk vkotb cofjok, Keby, Babzco, Wabff y aulmcs aâs, ko uob ùojlb mkrrbajkotb quk pkrajtk pcsjljcobr fcs prcgultcs, tbotc b ojvkf obljcobf lcac jotkrobljcobf. \k prkskotb lcac uob scfuljüo fc`ástjlb gk pbquktkráb obljcobf k jotkrobljcobf gk Lcrrkcs pfkobakotk jotk`rbgb. \japfjnjlb fb lconj`urbljüo y `kokrbljüo gk ktjquktbs gk fcs prcgultcs, `kstjüo absjvb gk pkgjgcs, fb gcluakotbljüo bgubokrb y fb scfjljtug gk kxpcrtbljüo sk`ùo prcgultc y btrjeutcs.
b. Nuoljcobajkotc \japfkakotk ks oklksbrjc rk`jstrbrsk ko fb pfbtbncrab, rkbfjzbr fb lconj`urbljüo oklksbrjb pbrb pcgkr lcokltbrtk ko fcs abrdktpfblks (kstb joncrabljüo sk cetjkok bf rk`jstrbrsk lcac vkogkgcr ko kffcs), lcapfktbr tcgb fb joncrabljüo rkfkvbotk gk su prcgultc, pcokr uo prkljc bgklubgc y puefjlbrfc gk ncrab joakgjbtb pbrb quk skb bllksjefk b oukvcs lfjkotks. Lubogc sk prcguzlbo vkotbs, sk pcgrâ bllkgkr b kstb mkrrbajkotb, gcogk gk ncrab lkotrbfjzbgb sk pcgrâo vkr fbs vkotbs rkbfjzbgbs y `kstjcobr kf stcld c lubfqujkr ctrc bspkltc rkfkvbotk rkspkltc b fb puefjlbljüo. \j bgkaâs sk tjkok yb uo lcotrbtc lco Lcabogjb y sk utjfjzb fb pbquktkráb gk Lcrrkcs jolcrpcrbgb, sk pcgrâ `kstjcobr gk ncrab ùojlb prkrrk`jstrbogc kf kovác y lco fbs ajsabs nbljfjgbgks quk fcs prcnksjcobfks gkf skltcr.
e. Wbrjnbs
Xrkljc
Xrcgultcs Xuefjlbgcs
2<>
NUKK
EB\JL
XUKAJ[A
@UBWJ\
2:,:;₦/aks
7:,:; ₦/aks
2 aks @UBWJ\ lco Xfbo Boubf
2 aks @UBWJ\ lco Xfbo Boubf
52:,7; ₦
;7:,7; ₦
;8
Jfjajtbgcs
;
Wkab 5
kgjtcrjbf } lkp
NUKK
EB\JL
XUKAJ[A
@kstjüo gk Xkgjgcs
28
28 8
Jfjajtbgb
Xbquktkráb Obljcobf
Abrdktpfblks Ks Kspbòb
5
Wcgcs fcs Abrdktpfblks x
x
Xbquktkráb Jotkrobljcobf
x
x
Gcluakotbljüo Bgubokrb
x
x
G. Lrkbr BXX Lrkb tu Bpp ks uob mkrrbajkotb quk pkrajtk lrkbr fb bpfjlbljüo gk uo ok`cljc gk abokrb skoljffb y sjo oklksjgbg gk lcocljajkotcs têlojlcs. Gjrj`jgc prjoljpbfakotk b Xyaks. \u lconj`urbljüo ks acgufbr, pcr fc quk kf lfjkotk gkljgk quê aügufcs jolfujr y quê lcotkojgc sk vb b acstrbr. Wcgc kffc sjo oklksjgbg gk tkokr lcocljajkotcs joncraâtjlcs. Kf skrvjljc lcostb gk trks Xfboks gjnkrkotks9 uob vkrsjüo `rbtujtb (Nrkk), y gcs acgbfjgbgks gk pb`c (Ebsjl y Xrkajua). Fcs lfjkotks pcgrâo tkokr uob bpfjlbljüo gk su ok`cljc gk ncrab nâljf y sjapfk, ko uocs skoljffcs pbscs.
b. Uk`jstrc Fb lcotrbtbljüo ks cofjok. Xbrb utjfjzbr kf skrvjljc scfbakotk ks oklksbrjc rk`jstrbrsk ko êf y kapkzbr b lrkbr uob Bpp. \j kf usubrjc gkskb lcotrbtbr bf`uoc gk fcs Xfboks gk Xb`c scfbakotk tkogrâ quk rkbfjzbrfc b trbvês gk su Ârkb gk lfjkotk pbrb fb Bpp quk kfjib.
e. Xrclksc Kf prclksc ks auy skoljffc y ko pclcs pbscs tkogrâ fb Bpp lrkbgb. Kf usubrjc gkekrâ9 - \kfklljcobr kf gjskòc gk fb Bpp. - Kfk`jr fcs aügufcs quk sk qujkrbo jolfujr y pkrscobfjzbrfcs. - Xrcebr ko lubfqujkr gjspcsjtjvc gjspcsjtjvc Bogrcjg y lubogc kstê fjstb puefjlbrfb ko fcs abrdkts abrdkts quk kfjib. Fb Bpp lrkbgb kstbrâ gjspcojefk pbrb Bogrcjg, jC\ y Pjogcws. Ks gkljr, pcgrâo nuoljcobr ko jXmcok, jXbg, tbefktbs/ aüvjfks Bogrcjg y tbefktbs/aüvjfks Pjogcws Xmcok.
l. Aügufcs gjspcojefks k-Lc kLcaa aakr krlk lk
Lrkb Lr kbrr tjko tjkogb gb ko ko fb Bp Bpp, p, y sj yb sk sk tjko tjkok, k, lco lcokl kltb tbrf rfb. b.
Akoù
\uejr fcs akoùs y bltubfjzbrfcs lbgb gáb.
Ukgks \cljbfks
Lcokltbrsk lco fcs lfjkotks b trbvês gk Jostb`rba, Nblkeccd, Wwjttkr…
Ncrau Ncr aufb fbrj rjc c
Lrkbrr nc Lrkb ncra rauf ufbr brjc jcss pb pbrb rb lc lcoc oclk lkrr ak akic icrr fc fcss `u `ust stcs cs y okl oklks ksjg jgbg bgks ks gk fc fcss lfjkotks.
^ctb ^c tblj ljüo üo
Lcoc Lc oclk lkrr fb fb cp cpjo jojü jüo o gk gk fcs fcs us usu ubr brjc jcss sce scerk rk lu lubf bfq quj ujkr kr tk tka ab quk quk sk gk gklljg jgb. b.
Xbquktkráb y k-Lcaakrlk
2<0
kgjtcrjbf } lkp
Pke
Jolfujr fb fb pr prcpjb wk wke, tjtjkogb co cofjok c lubfqujkr ct ctrb qu quk sk sk ok oklksjtk ac acstrbr.
Fclb Fc lbfjfjzb zblj ljüo üo
Jogj Jo gjlb lbrr b fcs fcs us usub ubrj rjcs cs gc gcog ogkk puk pukgk gko o kol kolco cotr trbr br kf ok ok`c `clj ljc. c.
Lbrtkf
Joncrabr b fcs usubrjcs gk kvkotcs, prcacljcoks, mcrbrjcs…
Bobf Bo bfát átjl jlbb
Akgjrr kf Akgj kf lca lcapc pcrt rtba bajk jkot otc c y fb bl bltj tjvj vjgb gbg g gk fc fcss usu usubr brjc jcss uo uobb vkz vkz sk gkslbr`uko fb Bpp.
Octjnjlbljcoks Xusm
Joncrabr b fcs usubrjcs gk lubfqujkr ocvkgbg fbs 57m/gáb (Wbrjnjlbljüo bpbrtk).
g. Wbrjnbs NUKK
EB\JL
XUKAJ[A
@UBWJ\
2:: ₦/bòc
5:: ₦/bòc
Lrkk su Bpp `rbtjs
\jo puefjljgbg gk tkrlkrc y pbrb tcgcs fcs usubrjcs gk Bogrcjg
\jo fáajtks. Ffk`brâ b tcgcs fcs usubrjcs gk Bogrcjg y jC\
sjo lcaprcajsc
Octjnjlbljcoks Xusm Xbquktk 2.888 Xbquktk ;.888 Xbquktk 5;.888
5.< W- ABFF B. Gknjojljüo Lcrrkcs akgjbotk uo blukrgc lco kf @rupc Bfjebeb pcsjejfjtb fb lrkbljüo gk uob tjkogb cofjok ko fb pfbtbncrab WAbff @fcebf, fbs kaprksbs kspbòcfbs pcgrâo ekoknjljbrsk gk kstk blukrgc y bllkgkr bf akrlbgc lmjoc b prkljcs auy lcapktjtjvcs. Wabff @fcebf ks uob pfbtbncrab sjtubgb gkotrc gk fb ürejtb gk Wabff (y gk ctrbs pfbtbncrabs gkf `rupc Bfjebeb lcac Wbcebc) pkrc gjrj`jgb kxlfusjvbakotk b kaprksbs kxtrboikrbs lco skgk nukrb gk Lmjob. Ko fb tjkogb gk Lcrrkcs uejlbgb ko Wabff @fcebf, fbs kaprksbs kspbòcfbs jotkrksbgbs pcgrâo acstrbr y vkogkr sus prcgultcs b fcs usubrjcs lmjocs, uocs lcosuajgcrks quk lbgb vkz aâs mblko sus lcaprbs b trbvês gkf aüvjf “kf >8% gk kffcs“ y quk aukstrbo su jotkrês pcr fcs brtálufcs kspbòcfks gk lbfjgbg y lco `brbotáb gk crj`ko. ‖Ko prjoljpjc, Lcrrkcs berk su tjkogb b tcgc tjpc gk skltcrks, ks auftjlbtk`cráb y auftjabrlb, pkrc sk mb bobfjzbgc quk fcs prcgultcs crj`jobfks y vjolufbgcs lco fb bfjakotbljüo, fcs vjocs, fb rcpb gk acgb, kf lujgbgc gk fcs ekeês, fb lcsaêtjlb c, kotrk ctrcs, kf gk fcs brtálufcs gk mj`jkok pkrscobf sco fcs aâs gkabogbgcs pcr fcs lcosuajgcrks lmjocs.‑. Kf pbpkf jotkrakgjbgcr gk Lcrrkcs nbljfjtbrâ b fbs kaprksbs kspbòcfbs luapfjr lco tcgcs fcs rkqujsjtcs quk sk kxj`ko pbrb cpkrbr ko kf abrdktpfblk gk Bfjebeb bsá lcac tcgc fc oklksbrjc pbrb gbr b lcoclkr fcs prcgultcs. Kotrk ctrcs, trbebibr lcgc lco lcgc lco kf japrksljogjefk tmjrg pbrty pbrtokr uejlbgc ko Lmjob lcotjokotbf y quk ks fb kaprksb kolbr`bgb gk gjskòbr fb tjkogb y cnrklkr kf skrvjljc gk btkoljüo bf lfjkotk, sj`ujkogc fcs pbrâaktrcs gk usbejfjgbg lmjocs, fcs brtálufcs kspbòcfks y gk trbguljr bf lmjoc fbs kxpfjlbljcoks gk fcs ajsacs.
2<=
Wkab 5
kgjtcrjbf } lkp
‖Ko kf trbospcrtk y gjstrjeuljüo jotkrobljcobf, fbs abrlbs quk ncrako pbrtk gk fb tjkogb lcotbrâo lco ctrb vkotbib9 Lcrrkcs ncrab pbrtk gk Dbmbfb, fb bscljbljüo gk cpkrbgcrks pcstbfks obljcobfks, ko fb quk tbaejêo sk kolukotrb Lmjob Xcst. Xcr tbotc, fcs kovács ljrlufbrâo gk uob ncrab aâs vkotbicsb `rbljbs b fcs blukrgcs suslrjtcs kotrk kstbs cpkrbgcrbs. Lbgb kovác gjspcogrâ gk uo ùojlc oùakrc gk trbldjo` gksgk kf prjoljpjc mbstb kf njo, lco fc quk kf sk`ujajkotc `czbrâ gk fb abycr kxbltjtug. \jo cfvjgbr quk fb pbquktkráb pbsbrâ pcr fb bgubob pcstbf, y oc fb lcakrljbf, quk ks aâs nfkxjefk. [sbogc Xcstbf Kxprkss Jotkrobljcobf (KA\) sk pukgk mblkr fb kotrk`b ko 28 gábs‑.
E. Njlmb gkf prcgultc b. Bllksc Kf lfjkotk tkogrâ bllksc b uob pfbtbncrab ebsbgb ko Lcabogjb Kxprkss gksgk fb quk pcgrâ `kstjcobr fcs pkgjgcs, japrjajr fbs ktjquktbs gk kovác y fb gcluakotbljüo bgubokrb. \k kstâ gksbrrcffbogc uob scfuljüo pbrb lfjkotks quk gjspco`bo gk Xrkstbsmcp lcac pfbtbncrab gk `kstjüo gk kovács y stclds.
e. Fc`ástjlb Kstb pfbtbncrab kstâ lkotrbgb ko lcakrljc kfkltrüojlc trbosnrcotkrjzc, ko kf quk fbs akrlbolábs sk kovábo b Lmjob b trbvês gk gcs vábs, usbogc KA\9 - Kovác gjrkltc gksgk kf pbás gk crj`ko. - Kovác gksgk kf pbás gk crj`ko pcr váb abrátjab, bfablkobajkotc bfablkobajkotc ko uob zcob nrbolb ko Lmjob y kovác bf lcosuajgcr njobf.
l. \krvjljcs bgjljcobfks / ^bfcrks bòbgjgcs \k`urc cpljcobf (mbstb <.888 ₦)9 2% gkf vbfcr gklfbrbgc (aáojac 5,87 ₦ pcr kovác).
g. Cpkrbtjvb gk prkstbljüo Xukstb ko abrlmb
-Xuefjlbljüo gk prcgultcs ko tabff.md -Bgbptbljüo gk lcotkojgcs gkf lfjkotk b fb tjkogb co-fjok gk Lcrrkcs. -Xrclksc gk vbfjgbljüo gk fb abrlb ko WAbff @fcebf. -Xukstb b gjspcsjljüo gk fcs prcgultcs b fcs lcosuajgcrks lmjocs lco uo prcykltc gk rjks`c ebic. -Wrbgulljüo gk lcotkojgcs gk prcgultcs y gk abrdktjo`. -Lcovkrsjüo b kurcs gk fcs pb`cs. -Bltjvjgbgks gk prcacljüo gk prcgultcs y abrlb kxlfusjvbs tbotc ko WAbff lcac ko rkgks scljbfks ko Lmjob. -Bskscrbajkotc scerk kf pcsjljcobajkotc gkf tjpc gk prcgultc y sus prkljcs. -Bskscrbajkotc scerk kf pcsjljcobajkotc gkf tjpc gk prcgultc y sus prkljcs.
Btkoljüo bf lfjkotk
Xbquktkráb y k-Lcaakrlk
\krvjljc gk btkoljüo bf lfjkotk ko lmjoc.
2<:
kgjtcrjbf } lkp
Fc`ástjlb y trbospcrtk
-Uklc`jgb ko fbs jo jostbfbljcoks gk gkf lf lfjkotk. -Kovács akgjbotk kf skrvjljc KA\. -Jotk`rbljüo tklocfü`jlb lco kf sjstkab gk rk`jstrc y ktjquktbgc gk Lcrrkcs. -\k`ujajkotc jotkrobljcobf gk fcs kovács y gk fb kotrk`b ko Lmjob. -Bskscrbajkotc pbrb fb `kstjüo gkf rktcroc gkvcfuljcoks y lbaejcs gk fcs lcosuajgcrks gksgk Lmjob. -\k`urjgbg ko fcs kovács.
k. Blukrgc prcaclj prcacljüo üo Lcrrkcs y kf JLK] (kotjgbg pùefjlb kaprksbrjbf bgslrjtb bf Ajojstkrjc gk Klcocaáb, Jogustrjb y Lcapktjtjvjgbg) mbo njrabgc uo Lcovkojc gk lcfbecrbljüo, pbrb kf ncakotc gk fb jotkrobljcobfjzbljüo b trbvês gk fbs pfbtbncrabs kfkltrüojlbs, pbrb prcacvkr fb jotkrobljcobfjzbljüo gk fbs kaprksbs kspbòcfbs y ko pbrtjlufbr gk fbs XZAK\ b trbvês gkf lcakrljc.
5.7 GJ\WUJ E[LJÜO KO CNJLJOB \ Lco ceiktc gk pcokr ko vbfcr fb rkg gk puotcs gk btkoljüo gk Lcrrkcs y lco kf âojac gk sbtjsnblkr fb gkabogb kxjstkotk ko kf akrlbgc, Lcrrkcs lrkb kf skrvjljc gk ‖Gjstrjeuljüo gk kovács‑ b trbvês gk gjlmb rkg. Kstk skrvjljc kstâ kspkljbfakotk gjrj`jgc b tcgbs bqukffbs cr`bojzbljcoks, pùefjlbs c prjvbgbs, quk prktkogbo gjstrjeujr b sus lfjkotks njobfks, b trbvês gk fb rkg gk puotcs gk btkoljüo gk Lcrrkcs, lubfqujkr kovác gk fcs pkrajtjgcs pbrb su ljrlufbljüo b trbvês gk fb rkg pcstbf pùefjlb. Kf skrvjljc ko`fcebrâ kf bfablkobik y fb `kstjüo lkotrbfjzbgb gk uo stcld gk akrlbolábs, fb gjstrjeuljüo gk fbs akrlbolábs b fb rkg gk puotcs gk btkoljüo gk Lcrrkcs, fb kotrk`b bf Lfjkotk njobf gk gjlmb akrlboláb lcotrb uo lupüo lco lügj`c gk ebrrbs c sjstkab bftkrobtjvc gk rk`jstrc y kf rktcroc gk joncrabljüo b fb kotjgbg quk mbyb lcotrbtbgc kf skrvjljc. Kxjstk uob tbrjnb sk`ùo kf pksc (násjlc c vcfuaêtrjlc, j`ubf c jonkrjcr b 2 djfc`rbac, lbgb djfc`rbac c nrblljüo pcr koljab gk 2 djfc`rbac sk suabrâ). Xcr uojgbg kotrk`bgb b Lcrrkcs, sk kotkogkrâ fb aáojab uojgbg oc gjvjsjefk, lco jogkpkogkoljb gk quk vko`b pbquktjzbgb. Xcr kikapfc, ecaejffbs, fâapbrbs, fjercs, ktl. Fcs kovács lco gkstjoc Lbobrjbs, Lbobrjbs, Lkutb, Lkutb, Akfjffb c Bogcrrb kstbrâov kxkotcs gk fb bpfjlbljüo gk japukstcs jogjrkltcs.
5.; 5. ; KF GK\ ^ÂO GK LCUUK C\ B. Gknjojljüo \krvjljc gk bfablkobik y lustcgjb quk nbljfjtb buakotbr kf kspbljc gjspcojefk ko mc`brks y cnjljobs akgjbotk fb lustcgjb gk fcs brtálufcs lco ebic ojvkf gk usc c usc kstbljcobf. Bfablkobr tcgc bqukffc quk bmcrb oc sk oklksjtb ko kstk acakotc y quk tbrgk c tkaprboc sk vb b vcfvkr b utjfjzbr.
E. Njlmb Njlm b gkf prcgultc b. Âaejtc Lcotrbtbljüo cofjok. Obljcobf. Xjfctc gk fbozbajkotc9 Abgrjg lbpjtbf, kslbfbefk fcs prüxjacs aksks.
278
Wkab 5
kgjtcrjbf } lkp
e. Xfbzc gk kotrk`b Fc kstbefkljgc ko kf prcgultc gk pbquktkráb Xbq Xrkajua.
l. Lcotrbtblj Lcotrbtbljüo üo -
Lcotrbtbljüo gk lbotjgbg jfjajtbgb gk lubfqujkr tjpc gk lbib (suiktc b gjspcojejfjgbg ko kf acakotc gk fb lcotrbtbljüo). Xkrjcgc gk lcotrbtbljüo gksgk 2 aks mbstb 25 aksks (prcrrc`befks). \jo lcaprcajsc gk pkrabokoljb.
g. Akgjgbs Lubtrc akgjgbs gk lbibs kstâogbr nbljfjtbgbs pcr Lcrrkcs ko fb lcotrbtbljüo gkf skrvjljc9 - Lbib pkqukòb (78 x >8 x 7; la) - Lbib akgjbob (78 x =8 x 7; la) - Lbib `rbogk (>8 x =8 x 7; la) - Lbib brabrjc (;8 x >8 x 2<8 la)
k. Xkscs aâxjac <8 d`
n. Blcogjljcobaj Blcogjljcobajkotc kotc Kaebfbik y prkljotcs nbljfjtbgcs pcr Lcrrkcs. Fbs lbibs gkeko jr prkljotbgbs k jgkotjnjlbgbs lco fb ouakrbljüo quk Lcrrkcs nbljfjtk.
`. \krvjljcs bgjljcobfks / ^bfcrks bòbgjgcs -
@kstjüo cofjok 288%. Kotrk`b ko lubfqujkr puotc gk fb pkoáosufb. \k`urc eâsjlc jolfujgc, pcsjejfjgbg pcsjejfjgbg gk lcotrbtbr uo uo sk`urc bgjljcobf (pcr pkrjcgcs y lbibs skfklljcobgcs) skfklljcobgcs)
m. Cpkrbtjvb gk prkstbljüo Fb lcotrbtbljüo y `kstjüo ks cofjok b trbvês gkf pcrtbf wke www.kfgksvbogklcrrkcs.ks. Lcrrkcs lkrtjnjlb kf lcotkojgc y kf kstbgc gk fcs ceiktcs gkpcsjtbgcs, skffbogc fb lbib ko kf acakotc gk fb rklc`jgb b trbvês gkf kslbokc ko fcs bfablkoks. Fb lbolkfbljüo gkf skrvjljc y fb gkvcfuljüo gk fbs lbibs lco su lcotkojgc bf lfjkotk oc tkogrâ uo lcstk bgjljcobf, sjkaprk quk skb bf vkoljajkotc gkf lcotrbtc. Kf prkljc gkf skrvjljc jolfuyk tbotc fbs lbibs lcac kf bftb gkf skrvjljc y su `kstjüo y fb rklc`jgb jojljbf y gkvcfuljüo b fb tkrajobljüo gkf lcotrbtc. Kf prkljc gkf skrvjljc skrâ ko luctbs akosubfks lco pb`cs rklurrkotks lco kf akgjc gk pb`c utjfjzbgc ko fb lcotrbtbljüo. Fb lcotrbtbljüo aáojab ks gk 2 aks. Cpkrbljcoks9 2. Uklupkrbr fb akrlboláb9 akrlboláb9 pkgjr uo rktcroc pbrljbf c tctbf gk fcs euftcs bfablkobgcs b gcajljfjc c b ctrc puotc gk kotrk`b y ko kf pfbzc gknjojgc ko kf skrvjljc gkvcfvkr fbs lbibs gk oukvc bf bfablêo. Kstk skrvjljc scfc tjkok kf lcstk bgjljcobf gkf trbospcrtk. 5. Uklupkrbr fbs lbibs9 Ko lubfqujkr acakotc sk pukgko rklupkrbr fbs lbibs ko fb gjrklljüo quk sk gkljgb lco su lcotkojgc y gbr pcr njobfjzbgc kf lcotrbtc. <. Xrk`uotbr pcr uob lbib9 Lbgb vkz quk sk tko`b quk prk`uotbr pcr uob lbib, sk gkekrâ̂ bpcrtbr fb
sj`ujkotk joncrabljüo9
Xbquktkráb y k-Lcaakrlk
272
kgjtcrjbf } lkp
-
Jgkotjnjlbgcr gkf kovác9 Ks uo jgkotjnjlbgcr gk 5< lbrbltkrks bfnbouaêrjlcs quk quk kstâ ko fb ktjquktb gk trbospcrtk pk`bgb ko lbgb uob gk fbs lbibs. Lbgb lbib tjkok su jgkotjnjlbgcr y ks ùojlc. Jgkotjnjlbgcr gk fb lbib9 ks kf lügj`c ouaêrjlc gk 7 ljnrbs y kstâ japrksc ko kf prkljotc prkljotc lco kf quk sk ljkrrb lbgb lbib. Wbaejêo ks ùojlc pbrb lbgb lbib.
5.> Ctrcs Lcrrkcs ko kf âaejtc gkf k-Lcaakrlk mb njrabgc gjstjotcs blukrgcs lco lfjkotks gkstblbgcs. Gk j`ubf acgc Lcrrkcs pkrtkoklk b gjstjotbs rkgks gk pbquktkráb jotkrobljcobf ko fbs quk lcapbrtk lco ctrcs cpkrbgcrks fb prkclupbljüo k jotkrês pcr kf akgjc baejkotk.
B. Blukrgc Pbffbpcp Pbffbpcp, fb prjakrb bpfjlbljüo aüvjf gk lcaprbvkotb `kcfclbfjzbgb, pbrb kf kovác gk brtálufcs b trbvês gk Lcrrkcs. Kf pcrtbf gk lcakrljc cofjok mb gkljgjgc jolcrpcrbr kstk skrvjljc bf lcaprcebr quk mbstb uo 2=% gk fbs trbosblljcoks sk rkbfjzb lco kovács gk pbquktkráb, uo pcrlkotbik lco uob tkogkoljb lrkljkotk ko fcs ùftjacs aksks. Lco kstk blukrgc, fcs usubrjcs gk Pbffbpcp tjkoko lcekrturb ko fb pkoáosufb b fb mcrb gk kovjbr y rkljejr brtálufcs. Kstk oukvc skrvjljc oc supcok uo `bstc bgjljcobf pbrb kf vkogkgcr y prcpcrljcob `brbotábs gk rklkpljüo bf lcaprbgcr. Gk kstb abokrb, buakotb fbs pcsjejfjgbgks gk vkotb, yb quk pkrajtk rkspcogkr b cnkrtbs ko ctrbs ljugbgks gk Kspbòb. Gksgk kf ajsac lmbt gk fb bpfjlbljüo, kf usubrjc kováb uob cnkrtb gk pb`c sk`urc pbrb quk fk kováko kf prcgultc. Kf gjokrc sk qukgb b sbfvc ko Pbffbpby, kf sjstkab gk pb`cs gk Pbffbpcp, mbstb quk kf vkogkgcr kotrk`uk kf prcgultc ko Lcrrkcs y kf pbquktk ffk`uk b su gkstjoc ko akocs gk 7=m. Ùojlbakotk lubogc kf prcgultc kstâ ko fbs abocs gkf lcaprbgcr, Pbffbpcp fjekrb kf gjokrc gkf lcaprbgcr bf vkogkgcr `brbotjzbogc kf 288% gk sk`urjgbg pbrb baecs. Gurbotk tcgc kf prclksc, sk pukgk mblkr kf sk`ujajkotc gkf kovác b trbvês gkf lügj`c gk fclbfjzbljüo. Kf oukvc skrvjljc pkrajtk quk tcgc kf prclksc gk lcaprbvkotb sk rkbfjlk gkotrc gk fb bpfjlbljüo gk uob abokrb nâljf, râpjgb y sk`urb. Ko uo prjakr acakotc, kstb cpljüo kstâ gjspcojefk pbrb kovács ko Kspbòb pkojosufbr, buoquk Pbffbpcp kspkrb mblkrfc kxtkosjefk b Ebfkbrks, Lbobrjbs, Lkutb y Akfjffb.
E. Blukrgc Babzco Babzco Kspbòb sj`uk lrkljkogc b pbscs b`j`botbgcs, y lbgb vkz sco aâs fbs pkrscobs quk gkljgko mblkr sus lcaprbs cofjok, ks pcr kffc pcr fc quk fcs skrvjljcs gk pbquktkráb gkeko jr b fb pbr gk kstk lrkljajkotc pbrb quk tcgc nuoljcok b fb pkrnklljüo. Fb lcapbòáb mb blcrgbgc uo blukrgc lco Lcrrkcs y Lcrrkcs Kxprkss pbrb ctcr`brfk kf prctb`cojsac, puks kf blukrgc njrabgc pkrajtk b su oukvc prcvkkgcr gk trbospcrtk abokibr uo vcfuako gk mbstb 2;8.888 pbquktks gk ncrab gjbrjb, puks pcr bmcrb fb lcapbòáb rkpbrtk 78.888 pbquktks gk ncrab gjbrjb quk jrâo suejkogc gk ncrab prc`rksjvb.
\k`ùo Babzco, kstk blukrgc oblk gkejgc b quk ‖fb jonrbkstrulturb quk tjkok Lcrrkcs y Lcrrkcs Kxprkss oc pukgk bflbozbrfb ojo`uob ctrb kaprksb gk akosbikráb‑.
L. Blukrgc Bfjkxprkss Lcrrkcs mb gksbrrcffbgc scfuljcoks fc`ástjlbs kspklánjlbs pbrb blcrtbr fcs pfbzcs gk kotrk`b y akicrbr fb kxpkrjkoljb gk fcs lcosuajgcrks kspbòcfks quk lcaprbo prcgultcs lmjocs b trbvês gk BfjKxprkss, fb pfbtbncrab gk Bfjebeb quk lcokltb b fcs vkogkgcrks lmjocs lco kf auogc, y gk fb quk Kspbòb ks kf sk`uogc akrlbgc auogjbf.
275
Wkab 5
kgjtcrjbf } lkp
Lbjojbc, fb njfjbf gk fc`ástjlb gkf `j`botk lmjoc gkf k-lcaakrlk, Bfjebeb, tjkok uo blukrgc gk lcfbecrbljüo kstrbtê`jlb lco Lcrrkcs pbrb blkfkrbr fbs kotrk`bs gk fcs kovács gk BfjKxprkss, fb pfbtbncrab `fcebf gk vkotb gkf `rupc Bfjebeb, b fcs lcosuajgcrks kspbòcfks. Fcs lfjkotks pcgrâo kfk`jr y ekoknjljbrsk gkf skrvjljc gk kotrk`b gk Lcrrkcs pbrb fbs lcaprbs quk rkbfjlko b fcs vkogkgcrks gk BfjKxprkss bscljbgcs b kstk skrvjljc, lco fc quk akicrbrâ su kxpkrjkoljb gk lcaprb jotkrobljcobf y fb rklkpljüo gk sus kovács ko Kspbòb. Kstcs oukvcs skrvjljcs trbosnrcotkrjzcs gk Lcrrkcs, japfkakotbgcs ko fb pfbtbncrab BfjKxprkss ebic fb cpljüo ‖Lcrrkcs Klcocay‑, blcrtbrâo fcs tjkapcs gk kotrk`b y pkrajtjrâo uob `kstjüo aâs knjlbz gk fcs kovács. Fcs prcgultcs bgqujrjgcs tbotc lco ‖Lcrrkcs Xbq 05‑ (bltubf Xbq Kstâogbr), skrvjljc gk pbquktkráb pbrb kf k-lcaakrlk, lcac lco ‖Lcrrkcs Klcocay‑, sk kotrk`brâo b trbvês gk rutbs gjrkltbs quk uoko fbs ljugbgks gk crj`ko ko Lmjob lco Kspbòb4 lco tctbf trbzbejfjgbg. Ko 582= Lcrrkcs mb sjgc prkajbgc pcr kf `rupc kaprksbrjbf Bfjebeb lcac ”Akicr pbrtokr fc`ástjlc gk 5820‚ ko kf abrlc gk fb ”Lbjojbc Xbrtokrs Bpprkljbtjco @bfb‚ quk fb lcapbòáb Lbjojobc lkfkerb ko fb ljugbg lmjob gk Mbo`zmcu, gcogk sk sjtùb su skgk.
G. KX@ Lcrrkcs ks ajkaerc K-Xbrlkf @rcup, lkotrbgc ko fcs skrvjljcs gk pbquktkráb, eâsjlbakotk ko uo `rupc jotk`rbgc pcr fcs prjoljpbfks cpkrbgcrks kurcpkcs quk bpcrtb vbfcr bòbgjgc b fb pbquktkráb trbgjljcobf, ko 588> lco fb jolcrpcrbljüo gk Kstbgcs [ojgcs y fb kxpbosjüo lcotjoùb lco pbásks lbpblks gk supkrbr fcs lcotrcfks gk lbfjgbg, cpkrbtjvcs y tklocfü`jlcs rkqukrjgcs. \ur`k lcac uob rkg gk pbquktkráb E5E, pkrc ko pclc tjkapc bebrlb tcgcs fcs sk`akotcs, E5L y L5L. Bmcrb, fb abycr gkabogb gk skrvjljcs ks gkf tjpc E5L9 kaprksbs quk qujkrko mblkr ffk`br sus prcgultcs b fcs pbrtjlufbrks y sco 5< fcs pbásks quk ncrabo pbrtk gkf `rupc.
K. DBMBFB XC\WBF @UC[X (DX@) Ks kf `rupc ffbabgc DX@, (Dbmbfb Xcstbf @rcup) bf quk pkrtkoklk Lcrrkcs, tjkoko uo lcotrcf y sk`ujajkotc aâs gknjojgc, bsá lcac uocs pfbzcs gk kotrk`b kstjpufbgcs, lcaprcebogc fcs lügj`cs pcstbfks gk crj`ko y gkstjoc sk kstbefklk uo pfbzc gk kotrk`b `brbotjzbgc. Fcs pbásks quk pkrtkoklko b kstk `rupc sco9 Bustrbfjb, Lmjob, Lcrkb gkf \ur, Mco` Dco`, Ibpüo, Kstbgcs [ojgcs, Ukjoc [ojgc, Nrboljb, Wbjfbogjb y Lbobgâ. Ko kf `rupc Dbmbfb fb lbfjgbg pbrb KA\ gkek skr gksgk bgajsjüo b kotrk`b (kog tc kog) gk :;% ko su kotrk`b9 G+< Jotrb Bsjb, y G+; Jotkrlcotjokotbf (pbrb lubfqujkr LX crj`ko/gkstjoc). Ko fcs kovács gkf `rupc Dbmbfb fb lbfjgbg sk ajgk ko trks ktbpbs c ‖fk`s‑9 - Gksgk kf acakotc gk fb bgajsjüo mbstb fb sbfjgb gk fb cnjljob gk lbaejc. - Gurbotk kf trbospcrtk jotkrobljcobf. - Gksgk fb ffk`bgb b fb cnjljob gk lbaejc gkf pbás gk gkstjoc mbstb fb kotrk`b bf gkstjobtbrjc. gkstjobtbrjc.
N. JXL-Jotkr JXL-Jotkrlcokt lcokt Lcrrkcs lcfbecrb ko kLJX-JOWKULCOOKW. Jotkrlcoklt ks uob rkg gk <2 cpkrbgcrks pcstbfks ko Baêrjlb gkf Ocrtk, Kurcpb y Bsjb Xblánjlc, uojkogc nukrzbs pbrb cnrklkr b fcs ajocrjstbs kfkltrüojlcs, fbs pyaks y fcs lcosuajgcrks uo skrvjljc gk kotrk`b gk lcakrljc kfkltrüojlc trbosnrcotkrjzc lconjbefk gk kxtrkac b kxtrkac. B trbvês gk Jotkrlcoklt, fcs cpkrbgcrks pbrtjljpbotks sk lcaprcaktko b rkljejr y kotrk`br kfkakotcs kotrk sá, bprcvklmbogc fbs rkgks pcstbfks y fcs prcgultcs, gk blukrgc lco fbs ocrabs blcrgbgbs lcoiuotbakotk pbrb trks ojvkfks gk skrvjljc9 Xrkajua, Kstâogbr y Klcoüajlc. Jotkrlcoklt luerk pbquktks trbosnrcotkrjzcs gk mbstb 5 d`, bsá lcac pbquktks gk mbstb <8 d` Fbs scfuljcoks gk pkrajtko b fcs ajocrjstbs kfkltrüojlcs cnrklkr b sus lfjkotks fb ajsab kxpkrjkoljb gk kotrk`b pbrb
Xbquktkráb y k-Lcaakrlk
27<
kgjtcrjbf } lkp
pkgjgcs trbosnrcotkrjzcs quk pbrb lcaprbs obljcobfks gk lcakrljc kfkltrüojlc, kspklánjlbakotk9 tjkapcs gk kotrk`b njbefks gk kxtrkac b kxtrkac, sk`ujajkotc y fclbfjzbljüo, scfuljcoks gk gkvcfuljüo nâljfks gk usbr, kfklljüo gk kotrk`b y akicrks prclkscs gk btkoljüo bf lfjkotk. Xbrb pcgkr cnrklkr uo skrvjljc jotk`rbf, Jotkrlcoklt sk ebsb ko kstâogbrks blcrgbgcs pcr fbs puefjlbljcoks pbrtjljpbotks, ko lbrbltkrástjlbs kspklánjlbs crjkotbgbs bf lfjkotk y ko uob pfbtbncrab lkotrbf gk tklocfc`áb pbrb `brbotjzbr fb lbpturb k jotkrlbaejc gk gbtcs b fc fbr`c gkf prclksc gk kotrk`b.
@. Xrc`rbab akgjcbaejkotbfks y k-Lcaakrlk b. Mukffb gk lbrecoc Fbs kajsjcoks gk LC 5 `kokrbgbs pcr kf trbtbajkotc, trbospcrtk y gjstrjeuljüo gk uo kovác pukgko skr lbflufbgbs y, pcr fc tbotc, pbrb lbgb kovác sk pukgk gktkrajobr fb lbotjgbg gk LC 5 quk `kokrb, kstc ks fc quk sk lcoclk lcac ‖mukffb gk lbrecoc‑. Ko fb bltubfjgbg kf sjstkab quk akicr lcotrjeuyk b ajtj`br kf japbltc gk fcs kovács ko kf akgjc baejkotk sco fcs Xrcykltcs gk Ukgulljüo pcr Fc`c gk kajsjcoks ‖lkrc‑ Lcapkosbljüo. Lco kstk sjstkab bgkaâs gk lcotrjeujr b quk fbs kajsjcoks oktbs gk LC 5 skbo lkrc, sk prcaukvko ctrcs vbfcrks lcac fb lcoskrvbljüo gk fcs mâejtbts, nbljfjtbr kf bllksc bf b`ub pctbefk c pbrb lcoskrvbr ejcgjvkrsjgbg gk oukstrc kotcroc. Ko Lcrrkcs sk cnrklk b sus lfjkotks fb pcsjejfjgbg gk rkbfjzbr sus kovács gk pbquktkráb ebic fb acgbfjgbg ‖okutrc ko lbrecoc‑ fc quk japfjlb lcapkosbr fbs kajsjcoks gk LC 5 `kokrbgbs ko sus kovács. Lbgb kovác ‖okutrc ko lbrecoc‑ ks jgkotjnjlbgc lco uo fc`ctjpc quk fc lbrbltkrjzb lcac kovác LC 5 okutrbf.
• Xcfátjlb gk rkgulljüo gk kajsjcok kajsjcokss gk Lcrrkcs - Akgjr gk ncrab rj`urcsb fbs kajsjcoks `kokrbgbs ko lbgb kovác. Xbrb kffc ko Lcrrkcs sk gksbrrcffb uob lbflufbgcrb gk kajsjcoks b pbrtjr gk fcs rksuftbgcs gk fcs Boâfjsjs gk Ljlfc gk ^jgb gk fcs skrvjljcs gk kotrk`b ebic fcs lrjtkrjcs y kspkljnjlbljcoks gk fb ocrab J\C27878 y fb aktcgcfc`áb XLU pbrb skrvjljcs pcstbfks. - Ukguljr bf aâxjac fbs kajsjcoks LC5 `kokrbgbs ko lbgb kovác. Lcrrkcs rkgulk sus kajsjcoks b trbvês gk uo bltjvc prc`rbab quk pjvctb scerk fb knjljkoljb kokr`êtjlb, fb lcaprb gk kokr`áb vkrgk y fb acvjfjgbg scstkojefk, lcotbogc lco fb abycr rkg gk gjstrjeuljüo c kajsjcoks `rbljbs b fcs lbrtkrcs quk b gjbrjc rkbfjzbo kf rkpbrtc gk fb ùftjab ajffb b pjk. - Kfk`jr fb cpljüo cpljüo gk lcapkosbljüo lcapkosbljüo aâs bgklubgb bgklubgb pbrb fb okutrbfjzbljüo okutrbfjzbljüo gk fbs kajsjcoks LC5 LC5 `kokrbgbs lcotrb lrêgjtcs gk gcs tjpcs gk prcykltc9 ° Xrcykltcs prcpukstcs prcpukstcs pcr pcr kf lfjkotk bfjokbgcs lco su prcpjb kstrbtk`jb gk U\L. ° Xrcykltcs prcpjcs gk Lcrrkcs.
e. Fc`ástjlb gk Uksjgucs UBKK Lcrrkcs sk japfjlb ko fb akicrb gk fb scstkojejfjgbg akgjcbaejkotbf, pcr kstb rbzüo cnrklk b sus lfjkotks skr pjcokrc ko kf gksbrrcffc gk scfuljcoks k-lcaakrlk gk klcocaáb ljrlufbr quk ncakotko fb rkutjfjzbljüo y fb rkgulljüo gk rksjgucs. Kstc lcosjstk eâsjlbakotk ko quk Lcrrkcs pukgk rkbfjzbr fb fc`ástjlb jovkrsb gk fcs Uksjgucs gk Bpbrbtcs Kfêltrjlcs y Kfkltrüojlcs (UBKK) quk sco `kokrbgcs pcr fb lcaprb gk oukvcs prcgultcs kovjbgcs pcr su lfjkotk b sus lfjkotks. Ko kf acakotc gk fb kotrk`b gkf kovác lco kf oukvc prcgultc, y mbljkogc usc gkf ajsac kaebfbik, kf lfjkotk pukgk kapbquktbr kf botj`uc bpbrbtc y kotrk`ârskfc bf rkpbrtjgcr gk Lcrrkcs ko kf ajsac acakotc gk fb kotrk`b c gkpcsjtbrfc pcstkrjcrakotk ko lubfqujkr cnjljob gk Lcrrkcs c LjtyXbq Xrjvbgc.
277
Wkab 5
kgjtcrjbf } lkp
l. Kf prcykltc L[UAC\ Kf prcykltc L[UAC\ (Lcrrkcs [rebo Acejfk \koscr), lco fb pbrtjljpbljüo gk Lcrrkcs, mb ffkvbgc b fb ljugbg gk Aâfb`b b cetkokr kf Xrkajc ‖Ljugbg \cstkojefk‑, ko fb lbtk`cráb gk Lbfjgbg gkf Bjrk. Fcs prkajcs ‖Ljugbg \cstkojefk‑ \cstkojefk‑ sco uoc gk fcs rklcocljajkotcs rklcocljajkotcs aâs japcrtbotks quk sk ctcr`bo ko Kspbòb b fb fbecr quk rkbfjzbo fcs auojljpjcs y kotks fclbfks ko kf tkrrkoc gk fb scstkojejfjgbg. Kf prcykltc L[UAC\ mb pkrajtjgc bf Ârkb Ârkb gk \cstkojejfjgbg Akgjcbaejkotbf gkf Byuotbajkotc gk Aâfb`b gjspcokr gk uo sjstkab gk akgjljüo gk fb lcotbajobljüo btacsnêrjlb ko tjkapc rkbf pbrb lcoclkr kf japbltc gk sus bltubljcoks ko fb lbfjgbg gkf bjrk. Kstc mb sjgc pcsjefk `rbljbs b fb lcfclbljüo ko fcs lbrrcs gk fcs lbrtkrcs quk rkbfjzbo sus rutbs b pjk gk uocs skoscrks lbpblks gk rklc`kr fcs gbtcs gkf bjrk gurbotk kf rklcrrjgc.
g. XC\WFcwLJW Ks uo prcykltc gk fb [ojüo Kurcpkb, pbrb akicrbr fb acvjfjgbg scstkojefk ko kf skltcr gk trbospcrtk pcr lbrrktkrb y fc`ástjlb, akgjbotk kf usc gk vkmálufcs prcpufsbgcs lco kokr`ábs bftkrobtjvbs quk rkgulko fbs kajsjcoks, ko kf abrlc gkf prc`rbab LKN (Lcookltjo` Kurcpk Nbljfjty). Lcrrkcs mb jolrkakotbgc fb nfctb kfêltrjlb ko <>8 vkmálufcs ko fcs ùftjacs bòcs, y mb suslrjtc uo blukrgc lco kf Byuotbajkotc gk ^bffbgcfjg y Ukobuft pbrb ffkvbr b lbec uo prcykltc pjfctc gk rkpbrtc pcstbf y gk pbquktkráb scstkojefk lco vkmálufcs kfêltrjlcs. Lcrrkcs mb kfk`jgc b Ukpscf pbrb suajojstrbr Butc@bs b lubtrc lbajcoks pjfctc gk ebibs kajsjcoks. Fcs lubtrc vkmálufcs pksbgcs mbo sjgc trbosncrabgcs b Butc@bs ko Kspbòb y kstâo rkbfjzbogc prukebs ko rutbs gk fbr`c rklcrrjgc kotrk Ebrlkfcob, Abgrjg, \kvjffb y ^bfkoljb. Kf Butc@bs, kf lcaeustjefk bftkrobtjvc aâs utjfjzbgc ko kf auogc, pukgk pkrajtjr uo bmcrrc klcoüajlc gk mbstb kf 78% y uob rkgulljüo gk kajsjcoks gk LC5 ko tcroc bf 2;%. Kf `bs obturbf vkmjlufbr (@O^) iuk`b uo pbpkf nuogbakotbf ko fb acvjfjgbg scstkojefk pbrb fc`rbr fb akicrb gk fb lbfjgbg gkf bjrk ko oukstrcs kotcrocs y pbrb kf luapfjajkotc gk fcs lcaprcajscs akgjcbaejkotbfks bsuajgcs pcr Kspbòb. Ukgulk mbstb ‖lbsj-lkrc‑ fcs lcotbajobotks gk rknkrkoljb pbrb fb lbfjgbg gkf bjrk quk bnkltbo b fb sbfug9 kfjajob lbsj kf 288% ko kajsjcoks OC 5 y kfjajob kf :>% gk pbrtálufbs vcfâtjfks XA, nbltcrks lfbvk ko fb sbfug gk fbs pkrscobs.
Xbquktkráb y k-Lcaakrlk
27;
